Wickland company installs a manufacturing machine in its production facility at the beginning of the year at a cost of $108,000. the machine's useful life is estimated to be 4 years, or 140,000 units of product, with a $2,000 salvage value. during its second year, the machine produces 28,000 units of product. determine the machines' second year depreciation under the straight-line method.

How is the architecture career pathway different from the construction pathway? a. architecture involves coordinating with contractors to make sure everyone stays on schedule. b. architecture involves using tools and equipment to build something new. c. architecture involves the design process, considering the function and safety of the project. d. architecture involves evaluating the work of contractors and employees.

Required prepare the necessary adjusting entries in the general journal as of december 31, assuming the following: on september 1, the company entered into a prepaid equipment maintenance contract. birch company paid $3,400 to cover maintenance service for six months, beginning september 1. the payment was debited to prepaid maintenance. supplies on hand at december 31 are $3,900. unearned commission fees at december 31 are $7,000. commission fees earned but not yet billed at december 31 are $3,500. (note: debit fees receivable.) birch company's lease calls for rent of $1,600 per month payable on the first of each month, plus an annual amount equal to 1% of annual commissions earned. this additional rent is payable on january 10 of the following year. (note: be sure to use the adjusted amount of commissions earned in computing the additional rent.)

Zapper has beginning equity of $257,000, net income of $51,000, dividends of $40,000 and investments by stockholders of $6,000. its ending equity is