5) The owners’ equity for The Buck Store was $58,900 at the beginning of the year.
During the year, the company had aftertax income of $34,200, of which $2,200 was
paid in dividends. Also during the year, the company repurchased $6,500 of stock from
one of the shareholders. What is the value of the owners’ equity at year end?
A.$54,500
B.$56,700
C.$82,200
D.$84,400
E.$90,900
6) The Sarbanes-Oxley Act of 2002 has:
A.reduced the annual compliance costs of all publicly traded firms in the U.S
B.decreased senior management’s involvement in the corporate annual report
C.greatly increased the number of U.S. firms that are going public for the first time
D.decreased the number of U.S. firms going public on foreign exchanges
E.made officers of publicly traded firms personally responsible for the firm’s financial
statements
7) Weston Steel purchased a new coal furnace six years ago at a cost of $2.2 million.
Last year, the government changed the emission requirements and this furnace cannot
meet those standards. Thus, Weston’s can no longer use the furnace nor have they been
able to locate anyone willing to purchase the furnace. Given the current situation, the
furnace is best described as which type of cost?
A.Erosion
B.Book
C.Sunk
D.Market
E.Opportunity
8) You can exchange $1 for either 0.7538 euros or 0.6789 British pounds. What is the
cross rate between the pound and the euro?
A.0.7519/1