Beresford Inc. purchased several investments in debt securities during 2020, its first year of operations. The following information pertains to these securities. The fluctuations in their fair values are not considered permanent. Fair Value Fair Value Amortized Cost Amortized Cost
Held to Maturity Securities 12/31/2012 12/31/2013 12/31/2012 12/31/2013
ABC Co. Bonds $375,000    $400,000    $367,500 $360,000 

Fair Value Fair Value
Trading Securities 12/31/2012 12/31/2013 Cost
DEF Co. Stock $48,000     $59,500     $66,000    
GEH Inc. Stock $47,000     $77,000     $39,000    
IJK Inc. Stock $44,000     $38,500     $32,900    

Required:
a. What balance sheet amount would Beresford report for the total of its investments in bonds at 12/31/2020.
b. What would be the balance in Beresford's accumulated other comprehensive income with respect to these investments in its 12/31/2013 balance sheet (ignore taxes)?
c. What total unrealized holding gain would Beresford report in its 2013 income statement relative to its investment securities?

Ardmore farm and seed has an inventory dilemma. they have been selling a brand of very popular insect spray for the past year. they have never really analyzed the costs incurred from ordering and holding the inventory and currently fave a large stock of the insecticide in the warehouse. they estimate that it costs $25 to place an order, and it costs $0.25 per gallon to hold the spray. the annual requirements total 80,000 gallons for a 365 day year. a. assuming that 10,000 gallons are ordered each time an order is placed, estimate the annual inventory costs. b. calculate the eoq. c. given the eoq calculated in part b., how many orders should be placed and what is the average inventory balance? d. if it takes seven days to receive an order from suppliers, at what inventory level should ardmore place another order?

In year 1, the bennetts' 25-year-old daughter, jane, is a full-time student at an out-of-state university but she plans to return home after the school year ends. in previous years, jane has never worked and her parents have always been able to claim her as a dependent. in year 1, a kind neighbor offers to pay for all of jane's educational and living expenses. which of the following statements is most accurate regarding whether jane's parents would be allowed to claim an exemption for jane in year 1 assuming the neighbor pays for all of jane's support? a. no, jane must include her neighbor's gift as income and thus fails the gross income test for a qualifying relative. b.yes, because she is a full-time student and does not provide more than half of her own support, jane is considered her parent's qualifying child. c.no, jane is too old to be considered a qualifying child and fails the support test of a qualifying relative. d.yes, because she is a student, her absence is considered as "temporary." consequently she meets the residence test and is a considered a qualifying child of the bennetts.

Identify and describe a variety of performance rating scales that can be used in organizations including graphical scales, letter scales, and numeric scales.