An item originally priced at $22 is raised to $25 based upon unanticipated demand. The addition to retail percentage is _____ percent

What is the NPV of a project that costs $100,000, provides $23,000 in cash flows annually for six years, requires a $5,000 increase in net working capital, and depreciates the asset at 15 percent declining balance over six years and sold at zero salvage value? The discount rate is 14 percent. The tax rate is 40 percent.

A) -$13,283 B) $44,866 C) -$23,460 D) $13,283

Which of the following will be reported on the balance sheet as an asset?

a. prepaid expense b. salaries payable c. deferred revenue d. common stock e. dividends