On January 1, Year 1, Big Seats Furniture, Inc., issued $200,000 worth of 8% bonds at $200,000. Interest will be paid annually on December 31. Show the effect of the first interest payment on the accounting equation. What is asset?

A. (16,000) Cash
B. (8,000) Interest Payable
C. 0 No Effect
D. 16,000 Interest Income
E. 16,000 Cash
F. (16,000) Interest Expense
G. 216,000 Bonds Payable
H. 200,000 Bonds Income

Ans: A. (16,000) Cash

Business

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At the beginning of the year, Swift, Inc's Work-in-Process Inventory account had a balance of $124,000

During the year, $250,000 of direct materials were used in production, and $72,000 of direct labor costs were incurred. Manufacturing overhead amounted to $832,000. The cost of goods manufactured was $676,000. What is the balance in the Work-in-Process Inventory account on December 31? A) $1,154,000 B) $1,352,000 C) $676,000 D) $602,000

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In which of these should agents disclose any financial interest they have in the property?

A. MLS. B. Offers. C. Escrow instructions. D. All of these.

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