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Test one

Test one
Test one

Test one

Exercise 1 . Cordova, Inc. reported the following receivables in its December 31, 2010, year-end balance sheet:

Additional information:

1. The notes receivable account consists of two notes, a $100,000 note and a $300,000 note. The $100,000 note is dated October 31, 2010, with principal and interest payable on October 31, 2011. The $300,000 note is dated March 31, 2010, with principal and 8% interest payable on March 31, 2011.

2. During 2011, sales revenue totaled $2,120,000, $1,980,000 cash was collected from customers, and $41,000 in accounts receivable were written off. All sales are made on a credit basis. Bad debt expense is recorded at year-end by adjusting the allowance account to an amount equal to 8% of year-end accounts receivable.

Required:

1). In addition to sales revenue, what revenue and expense amounts related to receivables will appear in Cordova's 2011 income statement?

2.) Calculate the receivables turnover ratio for 2011.

Exercise 2. On January 3, 2011, Michelson & Sons acquired a tract of land just outside the city limits. The land and existing building were purchased for $2.4 million. Michelson paid $400,000 and signed a noninterest-bearing note requiring the company to pay the remaining $2,000,000 on December 31, 2012. An interest rate of 7% properly reflects the time value of money for this type of loan agreement. Transfer taxes, title insurance and other costs totaling $24,000 were paid at closing.

During February, the old building was demolished at a cost of $120,000, and an additional $100,000 was paid to clear and grade the land. Construction of a new building began on March 1 and was completed on October 30. Construction expenditures were as follows:

Michelson did not borrow specifically for the construction project, but did have the following debt outstanding throughout 2011:

$6,000,000, 8% long-term note payable

$2,000,000, 5% long-term note payable

In December, the company purchased equipment and office furniture and fixtures for a lump-sum price of $800,000. The fair values of the equipment and the furniture and

fixtures were $540,000 and $360,000, respectively. In December, Michelson paid $340,000 for the construction of parking lots and landscaping.

Required:

1. Determine the initial values of the various assets that Michelson acquired or constructed during 2011.

2. How much interest expense will Michelson report in its 2011 income statement? Exercise

3. On July 1, 2011, Clearwater Inc. purchased 6,000 shares of the outstanding common stock of Mountain Corporation at a cost of $140,000. Mountain had 30,000 shares of outstanding common stock. The total book value and total fair value of Mountain's individual net assets on July 1, 2011 are both $700,000. The total fair value of the 30,000 shares of Mountain's common stock on December 31, 2011 is $760,000. Both companies have a January through December fiscal year. The following data pertain to Mountain Corporation during 2011:

Required:

(1.) Prepare the necessary entries for 2011 under the equity method (other than for the purchase).

(2.) Prepare any necessary entries for 2011 (other than for the purchase) that would be required if the securities are classified as available for sale.

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