1 . Kraft Enterprises owns the following assets at December 31 , 2012 . | ||
Cash in bank – savings account 67,516 Checking account balance | ||
26,445 | ||
Cash on hand 9,478 Postdated checks 753 | ||
Cash refund due from IRS 40,324 Certificates of deposit ( 180-day ) | ||
94,754 | ||
What amount should be reported as cash ? | ||
Question 2 | ||
Presented below is information related to Rembrandt Inc .’ s inventory . | ||
( per unit ) |
Skis |
Boots |
Parkas Historical Cost |
273.79 |
152.75 |
76.37 Selling Price |
312.70 |
208.95 |
106.27 Cost to distribute |
27.38 |
11.53 |
3.60 Current replacement cost |
292.52 |
151.31 |
73.49 Normal profit margin |
46.11 |
41.79 |
30.62 Determine the following : |