Phil’s Dinor purchased some new equipment two years ago for $89,500. Today, it is
selling this equipment for $67,000. What is the aftertax cash flow from this sale if the
tax rate is 35 percent? The MACRS allowance percentages are as follows, commencing
with year 1: 20.00, 32.00, 19.20, 11.52, 11.52, and 5.76 percent.
A. $58,586
B. $63,421
C. $67,000
D. $70,938
E. $74,875
Answer:
Lexington Stables just declared a 15 percent stock dividend. Which one of the
following increased by 15 percent as a result of this dividend?
A. Book value of firm’s equity
B. Shareholders’ wealth
C. Number of shares outstanding
D. Firm’s cash balance