On January 1, 2020, Coronado Company makes the two following acquisitions. 1. Purchases land having a fair value of $ 310,000 by issuing a 4-year, zero-interest-bearing promissory note in the face amount of $ 470,602. 2. Purchases equipment by issuing a 6%, 9-year promissory note having a maturity value of $ 460,000 (interest payable annually). The company has to pay 11% interest for funds from its bank. (a) Record the two journal entries that should be recorded by Coronado Company for the two purchases on January 1, 2020. (b) Record the interest at the end of the first year on both notes using the effective-interest method.

Jade international is a highly diversified global firm with headquarters in new jersey. it manufactures a variety of products ranging from home security systems to automotive components. jade's 100,000 employees work at facilities located in more than 60 countries around the world. jade frequently sends american managers overseas to manage the firm's foreign facilities. the hr department is considering the idea of redesigning jade's expatriate support services program. which of the following, if true, best supports jade's decision to provide assistance to trailing spouses in finding jobs overseas? a) jade puts great emphasis on promoting the role of women in global management. b) the majority of jade's expatriate managers have long-term international experience. c) jade has lost a significant chunk of its global cadre in the recent past owing to its failure to offer feasible options to address the dual-career couples dilemma. d) female managers at jade have reported discriminatory treatment while on overseas assignments.

Apharmaceutical packaging company (ppc) has decided to reorganize its processes into cells. the company has four different production operations, each requiring a unique piece of equipment. the names and functions of the four pieces of equipment are sort, count, place, and package. the company packages five different families of products (a, b, c, d, and e). the tables below indicate the demand (total units/day by product family), required operations, and operation cycle times for each product family. assume that any individual piece of equipment is available to operate 16 hours/day, but 2 hours (in total) are lost each day on each piece of equipment due to breaks and meetings when operators are not available to operate the equipment. how many minutes/day are available for production

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