Exercise 14-1 on january 1, guillen corporation had 90,000 shares of no-par common stock issued and outstanding. the stock has a stated value of $5 per share. during the year, the following occurred. apr. 1 issued 21,500 additional shares of common stock for $18 per share. june 15 declared a cash dividend of $3 per share to stockholders of record on june 30. july 10 paid the $3 cash dividend. dec. 1 issued 1,000 additional shares of common stock for $19 per share. 15 declared a cash dividend on outstanding shares of $1.90 per share to stockholders of record on december 31. (a) prepare the entries to record these transactions. (if no entry is required, select "no entry" for the account titles and enter 0 for the amounts. record journal entries in the order presented in the problem. credit account titles are automatically indented when amount is entered. do not indent manually.)

Investment x offers to pay you $5,700 per year for 9 years, whereas investment y offers to pay you $8,300 per year for 5 years. if the discount rate is 6 percent, what is the present value of these cash flows? (do not round intermediate calculations and round your answers to 2 decimal places, e. g., 32.16.) present value investment x $ investment y $ if the discount rate is 16 percent, what is the present value of these cash flows? (do not round intermediate calculations and round your answers to 2 decimal places, e. g., 32.16.) present value investment x $ investment y

Fanning company is considering the addition of a new product to its cosmetics line. the company has three distinctly different options: a skin cream, a bath oil, or a hair coloring gel. relevant information and budgeted annual income statements for each of the products follow. skin cream bath oil color gel budgeted sales in units (a) 110,000 190,000 70,000 expected sales price (b) $8 $4 $11 variable costs per unit (c) $2 $2 $7 income statements sales revenue (a × b) $880,000 $760,000 $770,000 variable costs (a × c) (220,000) (380,000) (490,000) contribution margin 660,000 380,000 280,000 fixed costs (432,000) (240,000) (76,000) net income $228,000 $140,000 $204,000 required: (a) determine the margin of safety as a percentage for each product. (b) prepare revised income statements for each product, assuming a 20 percent increase in the budgeted sales volume. (c) for each product, determine the percentage change in net income that results from the 20 percent increase in sales. (d) assuming that management is pessimistic and risk averse, which product should the company add to its cosmetics line? (e) assuming that management is optimistic and risk aggressive, which product should the company add to its cosmetics line?

Communication comes in various forms. which of the following is considered an old form of communication? a) e-mail b) letter c) skype d) texting