Simko company issued $700,000, 10-year, 4 percent bonds on january 1, 2018. the bonds were issued for $630,000. interest is payable annually on december 31. using straight-line amortization, prepare journal entries to record
(a) the bond issuance on january 1, 2018, and
(b) the payment of interest on december 31, 2018.

Email viruses are typically launched by people who modify header information to hide their identity. brightmail's enrique salem says that in the future, your email reader will authenticate the sender before putting hte message in your inbox. that way, you will know the source of all the emails you read. alan nugent of novell says, "i'm kind of a fan of eliminating anonymity if that is the price for security." will eliminating anonymity make computers more secure?

Alpha industries is considering a project with an initial cost of $8 million. the project will produce cash inflows of $1.49 million per year for 8 years. the project has the same risk as the firm. the firm has a pretax cost of debt of 5.61 percent and a cost of equity of 11.27 percent. the debt–equity ratio is .60 and the tax rate is 35 percent. what is the net present value of the project?

Consider derek's budget information: materials to be used totals $64,750; direct labor totals $198,400; factory overhead totals $394,800; work in process inventory january 1, $189,100; and work in progress inventory on december 31, $197,600. what is the budgeted cost of goods manufactured for the year? a. $1,044,650 b. $649,450 c. $657,950 d. $197,600