The entity need to determine fair value for the plant. Assuming the fair value was determined to be Tshs. 130,000,000, the entity would record:
revaluation surplus of Tshs. 10,000,000 (130,000,000 - 120,000,000).carrying amount of the plant would then be adjusted to Tshs. 130,000,000.What is the proper treatment in the book of account?If in 2005, the plant had a replacement cost of Tshs. 100,000,000, this would not affect the treatment of the revaluation surplus or the carrying amount of the plant.
The replacement cost is not relevant to the accounting treatment of the plant's revaluation because it is not a measure of the plant's fair value. However, if the entity wished to reflect the lower replacement cost in the financial statements, it could consider whether an impairment loss was necessary.
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Provide the formulas and use the function formula builder in Excel.
Click into any blank cell you want to use as the basis for your formula before opening the formula builder. then select the formula button (fx) located just to the formula bar's left. On the right side of your screen, Excel will launch the sidebar for the Formula Builder.
The most significant ones are mathematical theorems. In mathematics, a formula typically refers to an identity that compares one mathematical expression to another.
An entity that is created utilizing the symbols and formation rules of a specific logical language is referred to screen syntactically as a formula (also known as a well-formed formula).
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What are some Professional realistic names for a cleaning company?
Explain the importance of file management and how to control files over time. What are examples based on the hierarchical system used by windows. How would you use file and folder names to assist in managing your files ?
Making it simpler to locate and access necessary digital files, maintaining an ordered and effective work environment, and preventing the loss or misplacing of critical information are the three main purposes of file management. Effective file management procedures can speed up work, lessen stress, and boost output.
File management is the process of classifying information and arranging it for quick access. It entails arranging files into a structure for storage and using disks and other computer storage components to store data. Businesses may cut down on clutter, get more organized, and increase productivity by putting in place a good file management system.
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Annual starting salaries for college graduates with degrees in business administration are generally expected to be between 10000 and 50000. Assume that a 95 confidence interval estimate of the population mean annual starting salary is desired
Answer:
1) the planning value for the population standard deviation is 10,000
2)
a) Margin of error E = 500, n = 1536.64 ≈ 1537
b) Margin of error E = 200, n = 9604
c) Margin of error E = 100, n = 38416
3)
As we can see, sample size corresponding to margin of error of $100 is too large and may not be feasible.
Hence, I will not recommend trying to obtain the $100 margin of error in the present case.
Step-by-step explanation:
Given the data in the question;
1) Planning Value for the population standard deviation will be;
⇒ ( 50,000 - 10,000 ) / 4
= 40,000 / 4
σ = 10,000
Hence, the planning value for the population standard deviation is 10,000
2) how large a sample should be taken if the desired margin of error is;
we know that, n = [ ( × σ ) / E ]²
given that confidence level = 95%, so = 1.96
Now,
a) Margin of error E = 500
n = [ ( × σ ) / E ]²
n = [ ( 1.96 × 10000 ) / 500 ]²
n = [ 19600 / 500 ]²
n = 1536.64 ≈ 1537
b) Margin of error E = 200
n = [ ( × σ ) / E ]²
n = [ ( 1.96 × 10000 ) / 200 ]²
n = [ 19600 / 200 ]²
n = 9604
c) Margin of error E = 100
n = [ ( × σ ) / E ]²
n = [ ( 1.96 × 10000 ) / 100 ]²
n = [ 19600 / 100 ]²
n = 38416
3) Would you recommend trying to obtain the $100 margin of error?
As we can see, sample size corresponding to margin of error of $100 is too large and may not be feasible.
Hence, I will not recommend trying to obtain the $100 margin of error in the present case.
what would a supporter of free-trade most likely be in favor of?
c) “Shadow price is the increase in value created by having one additional unit of a limiting resource at original cost”. Provide a comprehensive real world example of where a shadow price can be calculated with multiple limiting factors and with more than one product. Your answer should be in a form of a short case study roughly 4 or 5 sentences. (5 marks)
A real world example of shadow pricing would be in a case where a manufacturer produces two product A and B with 2 input such as raw materials and labor.
How is this so?Two products (A & B) are produced through the use of two primary resources: labor & raw materials. To produce one unit of product A, we require roughly an hour's worth (60 minutes) of work time from our available pool.
Also, approximately two pounds worth of our current stockpile must be incorporated into each instance as well. Comparatively speaking, producing one unit from group B takes almost three times that much effort (3 hours' time), but only requires about half as much by weight (a single pound).
Our maximum allowance stands at exactly 60 work-hours across all levels plus another hundred pounds maximum in terms concerning these earthly elements - with that established pricing amounts to a flat rate where five dollars buys us one metric pound whereas ten dollars goes towards hourly wages; so what is their shadow price?
When dealing with limited input availability, the optimal allocation of resources and production process optimization can be achieved using shadow prices. In this regard, it has been determined that labor's shadow price stands at $10 per hour while the shadow price for raw materials is set at $5 per pound.
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17-1: Many multinational and global companies use ethnocentric staffing in their operations abroad. Why do you think a company might prefer to have someone from home country in top management positions? If you were hired as a consultant, would you recommend that a multinational or global business change its policy? Explain.
17-2: Culture shock is commonly experienced by people living in an unfamiliar culture. Yet not all people experience it, and not all people feel its effects in the same way nor to the same extent. Some experts advise psychological testing to determine one's likelihood of handling such an adjustment. What psychological attributes do you suppose are advantageous in this situation? What sort of training do you think could help someone adapt more easily to a new culture? Explain.
Many multinational and global companies use ethnocentric staffing in their operations abroad for reasons such as cultural familiarity, language similarity. psychological attributes that are beneficial in adapting are flexibility, desire to learn more and accept others openly.
In addition to encouraging consistency in management procedures, an ethnocentric staffing policy may also make communication and decision making easier. However, such a policy might also restrict diversity and make it more difficult for the business to respond to local market circumstances or capitalize on local talent. If appointed as a consultant I would suggest multinational companies to adopt a more geocentric staffing strategy that promotes diversity and inclusion while striking a balance between local and global perspectives.
The psychological qualities of openness to new experiences, flexibility, empathy, and resilience are helpful in adjusting to a new culture. These characteristics increase a person propensity to be receptive to new ideas, adaptable to novel circumstances and equipped to deal with the difficulties of integrating into a foreign culture. Intercultural communication classes and language and cultural immersion programs are all types of training that could make it easier for someone to adapt to a new culture.
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Households with net worth in the negative or zero have the highest average credit card debt.Why do you think this is?
Households with net worth in the negative or zero may have the highest average credit card debt because they face financial difficulties on account of lower incomes.
Why do lower net worth households have debt ?It's possible that these households experience financial hardships or lower incomes which restrict them in building savings and assets. Hence, they end up resorting to credit cards as means of survival, and this may be a key reason behind their increased level of credit card debt.
Moreover, it is likely that households with negative or no net worth confront limited access to alternative forms of credit, like loans or lines of credit. Consequently, these people probably feel compelled to rely on credit cards increasingly for borrowing purposes. In turn, this tendency could augment their level of credit card debt.
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8. Short-run and long-run effects of a shift in demand Suppose that the tempeh industry is initialy operating in long-run equilibrium at a price level of
$5
per pound of tempeh and quantity of 175 mullion pounds por:vear: Sippose that the Food and Drug Adminestration (FDA) repocts that compounds naturally occuming in tempeh are Inked to chronic atrestis. The FoAss research is expected to cause consumers to dernand tempeh at every price. In the short ran, firms will respond by.
In the short run, firms in the tempeh industry will face an increase in demand due to the report by the FDA. As a result, the demand curve will shift to the right, from D1 to D2, as shown in the diagram below:
This increase in demand will lead to a shortage of tempeh at the current price of $5 per pound. As consumers demand more tempeh, firms will respond by increasing the quantity of tempeh supplied in the market. This increase in supply will cause the price of tempeh to rise in the short run.
In the long run, firms will have time to adjust their production levels and invest in new technology to increase their capacity. As more firms enter the market or existing firms expand their production, the supply of tempeh will increase, causing the supply curve to shift to the right. As a result, the long-run equilibrium price and quantity will be at point C, where the new supply curve intersects with the original demand curve.
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Type the correct answer in the box. Spell all words correctly.
Information systems can provide summary data, but the functionality of accounting technology is able to improve upon that in what way?
the _____ capabilities of accounting technology enable the identification of trends and patterns in large volumes of data.
The data mining capabilities of accounting technology enable the identification of trends and patterns in large volumes of data.
The often challenging process of analysing large amounts of data to find information that might assist businesses in making wise decisions about their operations, such as hidden patterns, correlations, market trends, and customer preferences, is known as big data analytics.
Organisations can analyse data sets and gain new insights using data analytics technology and processes. Basic inquiries regarding business performance and operations are addressed by business intelligence (BI) queries.
Advanced analytics, which includes aspects like predictive models, statistical algorithms, and what-if analysis powered by analytics systems, is a subset of big data analytics.
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The main purpose of a cover letter is to:
a. Get hired for a position
b. Be called in for an interview
C. Let your friends know how your job search is going
d. Obtain references from your network
Please select the best answer from the choices provided
0000
ABCD
The main purpose of a cover letter is to:
b. Be called in for an interviewWhy write cover letter?The chief aim of any cover letter is to acquaint oneself to a prospective employer, furnishing an effective summarization of one's talents, credentials, and allurement to the particular job position.
This letter is generally provided in accompaniment with a resume whenever applying for a job opening. An effectively composed cover letter is meant to seize the employer's eyesight and emphasize why you are the ideal candidate for that post, striving towards ultimately inexorable landing of an interview.
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Bob Martino has a home mortgage on a vacation home with ABC Co., a local credit union. Which condition would allow him to work on the firm's audit of ABC?
1) No condition would allow him to work on the audit.
2) He will charge less than 20 hours to the credit union's audit.
3) His loan is not material to his net worth.
4) He is not the lead engagement partner or manager on the account.
Based on the information, the condition that would allow him to work on the firm's audit of ABC is His loan is not material to his net worth. Thus the correct option is D.
Bob Martino would need permission from ABC management in order to participate in the corporate audit of ABC Co., a financial institution.
Bob Martino would need permission to refrain from using any private information gained from the credit union audit for his or her own benefit in order to qualify for the exemption.
The auditing company would need to determine whether his loan is material to his net worth in order to make sure he is not swayed by his own financial interests.
Therefore, option D is appropriate.
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Sadie is a reporter who has researched an in-depth article about the prevalence of mercury found in local fish. During her investigation she finds that although a few fish have been caught with high levels of mercury, for the most part, they are rare. Considering that Sadie’s organization needs to sell ad space, which title will she MOST likely pick for this article?
A.
No Cause for Alarm with Local Fish
B.
Few Fish Affected by Mercury, Study Finds
C.
Mercury Levels Not an Issue Here
D.
Toxic Ingredients in Local Seafood
The title that Sadie is most likely to pick for the article, considering that her organization needs to sell ad space, is B. Few Fish Affected by Mercury, Study Finds.
Why is the title appropriate ?The title of Sadie's investigation accurately portrays the rarity of local fish with high mercury levels. It puts forward an optimistic perspective by emphasizing the low incidence of mercury within these aquatic species, possibly sparking interest from advertisers and readers.
However, choosing option A which says No Need to Worry About Local Fish, may undermine concerns related to mercury poisoning risks in fish, hindering engagement from people and marketers alike.
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What is a Good idea for a start up to hire employees who are
The ideal candidates would influence your company's culture. Scaling: Your company can only go from one growth stage to another with the aid of the proper personnel. Team-building: The first people you hire will aid in the formation of your startup's teams and verticals.
When the company has a clear way forward, then might be the ideal time to hire. At that stage, you should start assigning the repeatable tactics you've implemented so you have more time to consider the subsequent steps. Every company needs a leader that can serve as both a coach and a manager while also understanding the differences between the two. Leaders are role models for everyone because of how they work.
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4. Based on Lipman-Blumen's psychological factors that contribute to harmful leadership, explain why those who could have repotted Sandushy's behaviors chose not to.
Based on Lipman-Blumen’s psychological factors that contribute to harmful leadership, explain why those who could have reported Sandusky’s behaviors chose not to.
What caused this?
The fear of being powerless to challenge a bad leader resulted in the followers being passive and confirming the destructive and toxic behavior of their leaders.
Even after reporting the incident of Sandusky, the followers cowered and did not pursue the matter further after the leader failed to support their efforts. Their need for security and certainty of their jobs may have also contributed to the follower’s acceptance of the leader’s behavior.
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The marks obtained by 50 of 200 level Class of ABU-DLC students in Introduction to Statistics exams are given in a frequency distribution table as below:
Class 30-34 35-39 40 -44 45-49 50-54 55-59
Frequency 12 16 10 6 4 2 Use the information in the table to compute: 1- Mean Mark
2- Median Mark
3- Standard Deviation
4- First Quartile (Q1)
5-Semi-inter-quartile range
6- 6th Decile (D6)
7- 70th percentile (P70)
Answer:
1
Explanation:
what is the decision of the Michael J. French v. American Airlines 2009 U.S. Dist. LEXIS 48654 (U.S. District Court Utah Central Division) case
Answer:
for American Airlines
Explanation:
6. In the end, who carries the burden of responsibility regarding the failure of Paterno's program---the leaders or the followers? Defend your answer.
Both leaders and followers bear responsibility, as they each had a duty to protect the vulnerable individuals under their care.So, the end coach Paterno and other leaders carry the burden of responsibility regarding the failure of the program.
Who bears the responsibility for the failure of Paterno's program?The failure of the program involves many people because Joe Paterno and administrators had the most authority and responsibility but the coaches and players were also involved in perpetuating the culture that enabled the abuse to continue.
All individuals involved in the program had a duty to protect the safety and well-being of their student-athletes and their collective failure to do so which highlights importance of creating a culture of accountability and transparency in sports programs. So, we must know that both leaders and followers play a role in the success or failure of any program.
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What did Ray Kroc feel about churches and courthouses?
He advertised, "In business for yourself, but not by yourself." His idea was founded on the simple principle of a three-legged stool, with one leg representing McDonald's franchisees, the second representing McDonald's suppliers, and the third representing McDonald's employees.
The McDonald brothers were more concerned about product quality and consumer satisfaction. Ray was more interested with making money by rapidly expanding the business. As a result, they had disputes, and their phone conversations were brief. Throughout the creation of the McDonald empire, Kroc faced numerous hurdles, including improper franchisees, high electrical costs due to ice cream, difficult debates and arguments with his partners, financial troubles, and divorce.
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5. Based on the outcome, where did Paterno's intentions go wrong? In what ways could followers have changed the moral climate at Penn State?
Despite being informed of his assistant coach Jerry Sandusky's mole station of a young boy in the football locker room, Joe Paterno remained inactive instead of taking the necessary measures to prevent the abuse from further taking place.
What was the effect?With this neglectful behavior, he ultimately caused additional harm to numerous other innocent children.
Had patrons at Penn State spoken out against Paterno's inaction and demanded that he take responsibility for failing to protect minors or urged authorities to provide greater transparency and accountability within university leadership, they would have significantly contributed towards establishing an ethical climate on campus.
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Calculating Cost of Debt For the firm in the previous problem, suppose the book value of the debt issue is $35 million. In addition, the company has a second debt issue on the market, a zero coupon bond with 12 years left to maturity; the book value of this issue is $80 million and the bonds sell for 61 percent of par. What is the company’s total book value of debt? The total market value? What is your best estimate of the aftertax cost of debt now?
The best estimate of the aftertax cost of debt for the firm is 3.47% in the given case.
To calculate the total book value of debt, we sum the book values of both debt issues:
Total book value of debt = Book value of debt issue 1 + Book value of debt issue 2
Total book value of debt = $35 million + $80 million
Total book value of debt = $115 million
To calculate the market value of the zero coupon bond, we need to find 61% of the face value:
Market value of zero coupon bond = 0.61 x Face value of zero coupon bond
Market value of zero coupon bond = 0.61 x $80 million
Market value of zero coupon bond = $48.8 million
The total market value of debt is the sum of the market values of both debt issues:
Total market value of debt = Market value of debt issue 1 + Market value of debt issue 2
Total market value of debt = $35 million + $48.8 million
Total market value of debt = $83.8 million
To find the aftertax cost of debt, we need to first calculate the yield to maturity on the zero coupon bond. We know that the bond has 12 years left to maturity and sells for 61% of par, so we can use the following formula to find the yield to maturity:
61% of face value = $48.8 million
Par value = $100 million
Years to maturity = 12
Yield to maturity = ?
Solving for the yield to maturity using a financial calculator or spreadsheet, we get:
Yield to maturity = 4.83%
Next, we need to find the aftertax cost of debt for both debt issues separately and then weight them by their respective market values. We are given that the company's tax rate is 40%.
For the first debt issue, we are given that the coupon rate is 8% and that the bonds are currently selling at par, so the beforetax cost of debt is 8%. The aftertax cost of debt is:
Aftertax cost of debt issue 1 = Beforetax cost of debt issue 1 x (1 - Tax rate)
Aftertax cost of debt issue 1 = 8% x (1 - 40%)
Aftertax cost of debt issue 1 = 4.8%
For the zero coupon bond, we already calculated the yield to maturity, which is the beforetax cost of debt. The aftertax cost of debt is:
Aftertax cost of debt issue 2 = Beforetax cost of debt issue 2 x (1 - Tax rate)
Aftertax cost of debt issue 2 = 4.83% x (1 - 40%)
Aftertax cost of debt issue 2 = 2.90%
Finally, we can weight the aftertax costs of debt by their respective market values to get the overall aftertax cost of debt:
Overall aftertax cost of debt = (Market value of debt issue 1 / Total market value of debt) x Aftertax cost of debt issue 1 + (Market value of debt issue 2 / Total market value of debt) x Aftertax cost of debt issue 2
Plugging in the numbers, we get:
Overall aftertax cost of debt = ($35 million / $83.8 million) x 4.8% + ($48.8 million / $83.8 million) x 2.90%
Overall aftertax cost of debt = 3.47%
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A clothing eCommerce comapny has an Average Order Value of $65. It costs the company $35 to produce the clothes in the average order and $15 to ship it to the customer. What is the Average Order's Gross Profit? * $65 $50 $30 $15
Previous question
The average order's gross profit for the ecommerce company is $15. The Option D is correct.
What is the calculation for the gross profit?To calculate the average order's gross profit, we will subtract the total cost of producing and shipping the clothes from the revenue generated by the order.
Revenue generated by the order is $65.
The total cost of producing and shipping the clothes is:
= $35 + $15
= $50.
The gross profit of the average order is:
= $65 - $50
= $15.
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Question 11 of 20
Tim, a high school junior, has started his first job working as a lifeguard over
the summer. He plans to save the money he earns to help pay for living
expenses when he's in college. What type account should Tim set up?
A. A saving account
B. A certificate of deposit account
C. A money market account
OD. A checking account
The type of account that Tim should set up would be A. A savings account.
Why is this the best account ?Individuals seeking to save their finances over a certain period and earn interest on them may opt for the savings account type. These savings accounts often feature lower interest rates, yet compensate through easy availability of funds and absence or minimal fees.
In Tim's case, his objective to save up for college expenses could be easily achieved with such an account thanks to its potential to earn returns while also allowing him quick access to his money without excessive charges.
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What similarities do you see in current-day medicine and medicine in ancient times?
Answer:
Explanation:
Both modern and ancient medicine both use or use natural plants or herbs to help with illnesses. These types of medicines are still used today
An employee works 52 hours (52 - 40 were overtime hours) during a workweek in December of 2021. He earns $11,000/month, with his employer paying 1.5 times the regular rate of pay for overtime hours. To date, he has earned $144,200 during the year. He has requested that his employer withhold 8% of gross pay, which is to be contributed to a 401(k) plan.
The employee's gross pay for the workweek in December 2021 would be $15,950, and the net pay after the 8% 401(k) contribution would be $14,674.
To calculate the employee's gross pay for the workweek in December 2021, we need to determine the regular pay and the overtime pay separately.
Given; Regular rate of pay = $11,000/month
Overtime hours worked = 52 - 40 = 12 hours
Overtime pay rate = 1.5 times the regular rate of pay
The regular pay for 40 hours (assuming the employee worked the regular 40 hours in the workweek) would be;
40 hours x $11,000/month ÷ 4 weeks = $11,000
The overtime pay for 12 hours (the overtime hours worked) would be;
12 hours x 1.5 x $11,000/month ÷ 4 weeks = $4,950
The total gross pay for the workweek would be the sum of regular pay and overtime pay;
$11,000 + $4,950 = $15,950
The employee has requested that 8% of the gross pay be withheld for the 401(k) plan;
8% x $15,950 = $1,276
The net pay for the workweek would be the gross pay minus the 401(k) contribution;
$15,950 - $1,276 = $14,674
Therefore, $14,674 is to be contributed to a 401(k) plan.
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To use an outline for writing a formal business document, what should you do
after entering your bottom-line statement?
O A. Write a topic sentence for every detail.
B. Enter each supporting detail from the outline on a separate line.
C. Enter each major point from the outline on a separate line.
OD. Move the bottom-line statement to the end of the document.
To use an outline for writing a formal business document, B. Enter each supporting detail from the outline on a separate line.
How to enter the bottom - line statement ?To create a well-constructed formal business document, the following step after composing your fundamental statement would be to denote each supportive data extracted from the outline onto separate lines.
This modus operandi will in turn aid you in sequencing your thought process resulting in producing an all-encompassing precisely formatted document. Upon completion of inserting your supportive information, commence making noted phrases in regards to each detail and systematically putting them into proper order.
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. The 14th amendment outlines the path for citizenship in the United States. What are the ways you can be a citizen in this country? (3 points)
*
3 points
completing the naturalization process
immigrating from a different country
Being born on American soil
Being a natural-born child of American citizens
knowing all 50 state capitals
saying the pledge of allegiance
The 14th Amendment outlines the path to citizenship in the United StatesSome the ways you can be a citizen in this country is
completing the naturalization processBeing born on American soilBeing a natural-born child of American citizensThe United States Constitution's 14th Amendment was approved in 1868. It was passed in response to the post-Civil War citizenship debate involving former slaves.
Being a natural-born citizen of the United States means that you automatically became one when you were born to parents who were both citizens of the country. Being born on american Soil will also give citizenship.
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The frequency distribution of order lead time of the retailer from Exercise repeated below
a. How many orders were filled in less than 10 days? In less than 15 days?
b. Convert the frequency distribution to a cumulative frequency distribution.
d. Develop a cumulative frequency polygon.
d. About 60% of the orders were filled in less than how many days
6 + 7 = 13 represents the number of orders filled in fewer than 10 days. 6 + 7 + 12 = 25 are the orders that were completed in fewer than 15 days. Each frequency from a frequency distribution table is added to the total of its predecessors to determine the cumulative frequency.
Since all frequencies will have previously been added to the prior total, the final result will always be equal to the sum of all observations. The cumulative frequency is divided by the total number of observations (25 in this case) in the Cumulative percentage column. Next, the outcome is multiplied by 100. The cumulative percentage for each interval is determined by this calculation.
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Which of the following income and expense items is NOT recorded initially directly in equity?
A. The impairment of goodwill in accordance with IAS 36 Impairment of Assets, where the entity is confident that the factors giving rise to the impairment will reverse in a future period.
B. An increase in the fair values of land & buildings, where the revaluation method is used to account for land & buildings in accordance with IAS 16 Property, Plant & Equipment.
C. A change in the fair value of an investment in another entity, which is classified as an available-for-sale financial asset in accordance with IAS 39 Financial Instruments: Recognition & Measurement.
D. Foreign currency translation adjustments arising on the translation of a foreign operations financial statements from their functional currency in accordance with IAS 21 The Effects of Changes in Foreign Exchange Rates.
The income and expense items that is NOT recorded initially directly in equity is A. The impairment of goodwill in accordance with IAS 36 Impairment of Assets, where the entity is confident that the factors giving rise to the impairment will reverse in a future period.
What is equity?Equity can be regarded as the ownership interest in property which can be used in the offset by debts or other liabilities.
It should be noted that there are some of the income and expense items which is been recorded in this , this can be increase in the fair values of land & buildingsas well as others.
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Can someone else help me solves this question please?
The information regarding the cash and account details has been used to prepare the necessary account.
How to explain the informationJan. 1: Cash $18,000, Notes Payable $18,000
Jan. 5: Cash $6,000, Sales Revenue $6,000
Jan. 5: Cash $360, Sales Taxes Payable $360
Jan. 12: Unearned Service Revenue $11,000, Service Revenue $11,000
Jan. 14: Sales Taxes Payable $8,100, Cash $8,100
Jan. 201: Accounts Receivable $31,690, Sales Revenue $30,500, Sales Taxes Payable $1,190
Jan. 31: Salaries and Wages Expense $96,000, Social Security Tax Payable $7,344, Medicare Tax Payable $1,728, Federal Income Tax Payable $5,086, State Income Tax Payable $1,526, Salaries and Wages Payable $79,316
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