Major co. reported 2021 income of $314,000 from continuing operations before income taxes and a before-tax loss on discontinued operations of $71,000. all income is subject to a 25% tax rate. in the income statement for the year ended december 31, 2021, major co. would show the following line-item amounts for income tax expense and net income:

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Paid-in-capital in excess of par represents the amount of proceeds a. from the original sale of common stock b. in excess of the par value from the original sale of common stock c. at the current market value of the common stock d. at the curent book value of the common stock

You are considering the purchase of one of two machines used in your manufacturing plant. machine 1 has a life of two years, costs $20,000 initially, and then $4,000 per year in maintenance costs. machine 2 costs $25,000 initially, has a life of three years, and requires $3,500 in annual maintenance costs. either machine must be replaced at the end of its life with an equivalent machine. using eac which is the better machine for the firm