The accountants for Q-Logic Integrated Systems use the lower of cost or market (LCM) method to value inventory on the balance sheet in accordance with GAAP rules. The accountants have gathered the following information:

Inventory recorded in the company's accounting records $400,000
Inventory selling (market) value per managers $900,000
Replacement value $410,000
Gross profit percentage 30%

At what amount will inventory will be reported on the balance sheet?
A) $400,000
B) $900,000
C) $410,000
D) $630,000

A

Business

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Which of the following statements is not true about a 2-for-1 stock split?

a. Total contributed capital increases. b. Par value per share is reduced to half of what it was before the split. c. A stockholder with ten shares before the split owns twenty shares after the split. d. The market price probably will decrease.

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