Which one of the following is the best example of an announcement that is most apt to
result in an unexpected return?
A. A news bulletin that the anticipated layoffs by a firm will occur as expected on
December 1
B. Announcement that the CFO of the firm is retiring June 1 as previously announced
C. Announcement that a firm will continue its practice of paying a $3 a share annual
dividend
D. Statement by a firm that it has just discovered a manufacturing defect and is
recalling its product
E. The verification by senior management that the firm is being acquired as had been
rumored
The Braxton Co. has beginning long-term debt of $64,500, which is the principal
balance of a loan payable to Centre Bank. During the year, the company paid a total of
$16,300 to the bank, including $4,100 of interest. The company also borrowed $11,000.
What is the value of the ending long-term debt?
A. $45,100
B. $53,300
C. $58,200
D. $63,300
E. $85,900