Beltre corporation is a small wholesaler of gourmet food products. data regarding the store's operations follow:

•
sales are budgeted at $460,000 for november, $480,000 for december, and $470,000 for january.

•
collections are expected to be 45% in the month of sale, 54% in the month following the sale, and 1% uncollectible.

• the cost of goods sold is 80% of sales.
•
the company would like to maintain ending merchandise inventories equal to 60% of the next month's cost of goods sold. payment for merchandise is made in the month following the purchase.

• other monthly expenses to be paid in cash are $24,300.
• monthly depreciation is $22,200.
• ignore taxes.

the difference between cash receipts and cash disbursements in december would be:

$62,500

$83,200

$34,300

$17,000

On january 1, 2017, fisher corporation purchased 40 percent (90,000 shares) of the common stock of bowden, inc. for $980,000 in cash and began to use the equity method for the investment. the price paid represented a $48,000 payment in excess of the book value of fisher's share of bowden's underlying net assets. fisher was willing to make this extra payment because of a recently developed patent held by bowden with a 15-year remaining life. all other assets were considered appropriately valued on bowden's books. bowden declares and pays a $90,000 cash dividend to its stockholders each year on september 15. bowden reported net income of $400,000 in 2017 and $348,000 in 2018. each income figure was earned evenly throughout its respective year. on july 1, 2018, fisher sold 10 percent (22,500 shares) of bowden's outstanding shares for $338,000 in cash. although it sold this interest, fisher maintained the ability to significantly influence bowden's decision-making process. prepare the journal entries for fisher for the years of 2017 and 2018. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field. do not round intermediate calculations. round your final answers to the nearest whole dollar.)

Used cars usually have options: higher depreciation rate than new cars lower financing costs than new cars lower insurance premiums than new cars lower maintenance costs than new cars

3. which of the following occupations relate to a skill category of mathematics and data? select all that apply. (2 correct answers) engineer financial analyst mechanic sales person 4. which of the following occupations relate to a skill category of words and literacy? select all that apply. (2 correct answers) educator lawyer marketing manager psychologist architect