Answer:
lociento esta en ingles
Explanation:
lociento
$561000
Given: $60,000 in January, $80,000 in February, and $90,000 in March. 60 percent of sales are made with credit, while 40 percent are made in cash. For credit sales, 75% of the money is collected in the month of the sale and 25% in the next month.
Cash receipts March:
Sales in cash March= (90,000*0.4)= 36000
Sales on account March= (90,000*0.6)*7.5= 405000
Sales on Account February= (80,000*0.6)*2.5= 120000
Total budgeted cash= $561000
The total budgeted cash receipts for March are $561000
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In general, what incentives do managers have to make self-serving revenue recognition choices?
Self-serving recognition options include incentives, additional Paid time off (PTO), free goods, shop recognition, and so forth.
An incentive is a valuable thing or item, or a desired activity or event, that motivates an employee to accomplish more of whatever the employer has encouraged through the selected reward. The types of incentives accessible to businesses for usage at work.
Therefore, when sales targets are accomplished, some of the primary motivations that motivate managers to make self-serving recognition decisions include bonuses, additional Paid time off (PTO), free merchandise, store recognition, and so on.
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The accounting treatment for a lawsuit depends on:
Answer:
It depends on the ability to estimate the amount of payment
A stock’s contribution to the market risk of a well-diversified portfolio is called risk. It can be measured by a metric called the beta coefficient, which calculates the degree to which a stock moves with the movements in the market.
A stock's contribution to the market risk of a well-diversified portfolio is called relevant risk. It can be measured by a metric called the beta coefficient, which calculates the degree to which a stock moves with the movements in the market.
What is Relevant Risk?Market-wide systemic risk or Relevant Risk is a given, reflecting the influence of monetary, geopolitical, and economic variables.Unsystematic risk, which affects a particular sector of the economy or type of security, is distinct from this sort of risk.Relevant Risk is frequently regarded as being challenging to avoid because it is entirely unpredictable.By creating a diversified portfolio, investors can partially lessen the effects of Relevant Risk.Other investment hazards, including industry risk, are driven by systematic risk. It is possible to diversify an investment portfolio by buying a variety of stocks in different industries, such as infrastructure and healthcare, if an investor has focused too much on cybersecurity stocks, for instance.To learn more about Relevant Risk with the given link
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While showing a property to an unrepresented buyer, you owe the customer the duties of dealing honestly and fairly, accounting for all funds, and ______.
This is also known as the three duties towards the customer DAD Dealing with Honesty. Accounting for all funds and Disclosing the material facts to the buyer.
Who is a buyer?A buyer is a customer who purchases the goods and or services of a company through which the company generates the revenue and earn profits. The buyer plays a key role in the development and running of a company.
The buyer should be allowed to have all the information about the product or service it is going to purchase, the buyer should be informed about the market rates and the demand of the goods as this is a material fact about the product.
Therefore it is a duty that a seller owes to the buyer to deal with honesty that is not charging high price if they are unaware of the price of the product.
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Question 511 pts Advertising, personal selling, publicity, and sales promotion are collectively known as the Group of answer choices product mix. distribution channels. promotion mix. marketing channels.
Advertising, personal selling, publicity, and sales promotion are collectively known as the (C) promotion mix.
What is the promotion mix?To achieve a given marketing goal, a promotional mix is a combination of marketing strategies such as advertising, sales, public relations, and direct marketing. Typically, the promotional mix is merely one component of a bigger marketing mix.A promotion mix is an important strategy for delivering a relevant promotion message to each segment via the most appropriate channel.Improves client communication. Companies create a promotion mix in an attempt to speak their customers' language. When properly prepared, it aids in the development of trust between the brand and its clients.Therefore, advertising, personal selling, publicity, and sales promotion are collectively known as the (C) promotion mix.
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Correct question:
Advertising, personal selling, publicity, and sales promotion are collectively known as the:
(A) product mix.
(B) distribution channels.
(C) promotion mix.
(D) marketing channels.
(E) product strategy.
What consideration may discourage executives from disclosing information about many segments of the enterprise?
The considerations that may discourage executives from disclosing information about many segments of the enterprise are Adding the Cost of any beginning inventory.
Enterprise segment means the enterprise reporting segment as defined in the seller's financial statements unless it includes network infrastructure products with integrated Digital Enhanced (iDEN) protocols and associated software and services.
Enterprise Segment means (i) Retail Pro Software or Enterprise Edition users who purchase four or more inventories, and (ii) Retail Pro Software or Enterprise Edition users who purchase a single inventory of more than 10 seats. Or (iii) A prospective Retail Pro Software or Enterprise Edition user with 4 or more retail stores or a single retail store location with more than 10 seats. This definition is subject to change in accordance with Section 2.9.
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table 1 shows the demand schedule for electricity from a coal burning utility table 2 shows teh utiliyy cost of producing electricity and the external cost of the pollution created
The quantity of electricity generated is 300 kilowatts a day and the price of electricity is 12 cents a kilowatt.
The pollution tax is 6 cents a kilowatt.
The tax revenue is $ 18 a day.
Coal-fired power plants generate electricity by burning coal in a boiler to produce steam. The generated steam flows into the turbine under enormous pressure, driving the generator to generate electricity. The steam is then cooled, condensed and returned to the water, then returned to the boiler, and the process restarted from the beginning.
In the United States, coal is mainly used as a fuel for power generation. Coal-fired power plants burn solid coal, solid coal, and lignite. The heat from burning coal is used to turn water into high-pressure steam, which turns a turbine to generate electricity.
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_____ list the knowledge, skills, and abilities (ksas) an individual needs to perform a job satisfactorily.
Job specifications list the knowledge, skills, and abilities (KSAs) an individual needs to perform a job satisfactorily.
Knowledge is defined as something learned, understood, or conscious. One example of knowledge is learning the alphabet. One example of knowledge is the ability to find places. One example of knowledge is remembering details about an event.
Knowledge refers to information or knowledge gained through experience or education, understanding refers to knowing or realizing the intended meaning or cause of something. Knowledge is better than understanding. Knowledge and understanding go hand in hand.
Knowledge is the understanding and perception of something. It refers to information, facts, skills and wisdom acquired through learning and experience in life.
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Which one of the following is unlikely to be an effective or attractive way to try to reduce total production costs per pair at a particular production facility
An unlikely ay to be effective or attractive way to try to reduce total production costs per pair at a particular production facility is performing actions to avoid any use of overtime. This is further explained below.
What is production costs?Generally, Production costs are the expenses a business has to pay while producing a product or offering a service that brings in money for the business.
In conclusion, One of the least probable ways to minimize the overall cost of a pair of shoes at a given manufacturing site is to avoid using overtime.
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In 2 or 3 sentences, explain the trend in consumption, investments, and gross domestic product. are these areas generally increasing or decreasing during these quarters? in 1or 2 sentences, explain if these trends show that expansionary monetary policy was effective beginning in 2010.
GDP are these areas generally increasing or decreasing during these quarters.
GDP: Therefore, GDP is defined by the following formula. It is shortened as GDP = consumption + investment + government spending + net exports, or GDP = C + I + G + NX. Here, consumption (C) represents the household's personal consumption expenditure. Non-profit group investment (I) refers to project costs.
Investment: The act or process of investing money for profit or significant consequences.
Investment is a dynamic component of gross domestic product (GDP) and is the only factor that enables increased domestic production and thus increased employment. It affects consumer and government spending, the latter through increased tax revenues quarters.
GDP measures the total market value (total) of all goods and services (products) produced in the United States (domestic) in a particular year. Compared to the previous period, GDP indicates whether the economy is expanding, producing more goods and services, shrinking, or producing less.
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A property is sold for $899,999. The buyer has paid $17,000 as earnest money and is obtaining a 65% loan. Based on the information provided, how much additional cash will the buyer have to bring to the closing day?
Based on the amount that the property has sold for and the loan amount, the additional cash the buyer will bring is $297,999.65.
How much should the buyer bring?The amount the buy should bring as additional cash is:
= 899,999 - (899,999 x 65%) - 17,000
= 899,999 - 584,999.35 - 17,000
= $297,999.65
In conclusion, the buyer should bring $297,999.65.
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The additional cash the buyer will bring on closing day is $297,999.65
What is earnest money?
Earnest money is the initial cash payment made by the buyer of a property pending when the final payment would be requested on the closing day.
In this case, the total amount payable by the buyer comprises of the earnest money , 65% of the property price borrowed and finally the additional cash required on closing day.
property price=earnest money+(65%*property price)+additional cash
property price=$899,999
earnest money=$17,000
65%*property price=65%* $899,999
65%*property price=$584,999.35
additional cash=unknown=X
$899,999=$17,000+$584,999.35+X
X=$899,999-$17,000-$584,999.35
X=additional cash= $297,999.65
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If a lender agrees to an $80,000 loan at 9% for 15 years with 2 loan discount points, what amount will be charged at closing for the points
points charged at closing will be $80,000 × 0.02 (2 points equal 2%) = $1,600.
Points, also called discount points, lower interest rates in exchange for prepayment. Lenders lower your closing costs in exchange for accepting higher interest rates. These terms may be used to mean something else. "Point" is a term that mortgage lenders have used for many years.
Mortgage points (sometimes called discount points) are fees paid to lower interest rates on home purchases or refinancing. Discount points cost 1% of your mortgage amount. For example, if you take a $ 100,000 mortgage, one point costs $ 1,000.
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When compiling a pro forma statement, which policy most directly affects the projection of the retained earnings account balance?.
When compiling a pro forma statement, dividend policy most directly affects the projection of the retained earnings account balance.
A Dividend Policy: What Is It?A company's dividend payout to shareholders is governed by a dividend policy. Theoretically, according to some experts, the dividend policy is meaningless because investors can sell a piece of their stock portfolio or shares if they need money. The dividend irrelevance theory contends that dividend payments have no impact on stock prices.
A Dividend Policy's Operation.
The dividend policy is income for shareholders, notwithstanding claims to the contrary. A hefty dividend policy benefits everyone, although company executives are frequently the biggest stockholders.
The majority of businesses see a dividend policy as being fundamental to their corporate strategy. The time, size, and other aspects that affect dividend distributions must all be decided by management. There are three different kinds of dividend policies:
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Southwest Airlines offers vacation packages that include airfare, car rental, and lodging. Southwest is using a(n) ________ pricing strategy.
Southwest Airlines offers vacation packages that include airfare, car rental, and lodging. Southwest is using a(n) bundle pricing strategy.
What is bundle pricing ?
A pricing strategy in which managers offer multiple products or services as a single package ("bundle") is called bundle pricing.
Motivation of bundle pricing:
Particularly useful if your customers' demand is highly variable but price discrimination is impractical.
When consumers' price sensitivity of demand varies widely and market conditions make price discrimination difficult
If customers have diverse tastes, it can increase the seller's profit.
It is a method of simulating perfect price discrimination when perfect price discrimination is not possible or when charging multiple prices for the same product is illegal.
Types:
Simple Bundling: When managers offer multiple products or services in a single package so that customers do not have the option of purchasing package components separately
Mixed Bundling: Allows customers to purchase package components as a whole or separately.
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Elaina and Allen just purchased a home using a deed of trust. Which of the following is most likely true about their home loan
Elaina and Allen just purchased a home using a deed of trust: A trustee will keep the title in its most basic form until the debt is paid off. This is further explained below.
What is a deed of trust?Generally, From the perspective of the lender, a deed of trust offers a significant advantage over a mortgage in a number of important respects. In the event that the borrower fails to make their required payments on the loan, the trustee has the authority to use their right to foreclose on the property on behalf of the beneficiary.
In conclusion, A deed of trust was used in the recent purchase of a property by Elaina and Allen. Until the mortgage debt is completely paid off, a trustee will retain the title in its simplest form.
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Mortgage loans that allow the borrower to switch among a variety of payment arrangements throughout the life of the loan are more commonly referred to as:_________
Mortgage loans that allow the borrower to switch among a variety of payment arrangements throughout the life of the loan are more commonly referred to as option ARM loans.
A mortgage is a contract between you and a lender that entitles the lender to receive your property if you fail to repay the money and interest you borrowed. Mortgage loans are used to buy a home or borrow money depending on the value of a home you already own.
Mortgage Types
Traditional Loans – Best for borrowers with good credit.
Jumbo Loan – Perfect for high credit borrowers looking to purchase a high-value home.
Government Insured Loans – Best for borrowers with low credit ratings and minimal cash down payment.
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The question is incomplete. Please read below to find the missing content.
Mortgage loans that allow the borrower to switch among a variety of payment arrangements throughout the life of the loan are more commonly referred to as
subprime loans.
option ARM loans.
hybrid ARM loans.
alt-A loans
Juan Delgado is an employee in your sales department and Li Park is an outside consultant. If you share a dashboard with both of them, will there be any difference in their Power BI experience?
Juan Delgado is an employee in your sales department and Li Park is an outside consultant. If you share a dashboard with both of them, will there will be no difference in there experience.
Who is an employee?an employee is paid to perform a certain task at a particular time.
Power Bi is a statistical tools that is used in analysis data to see the performance of a company or certain organization.
It can be used to make inferences and also generate relevant information that is needed in making relevant decision.
When power bi screen is shared with an individual the person can only see it except they given access to work or make changes on the screen
Therefore, Juan Delgado is an employee in your sales department and Li Park is an outside consultant. If you share a dashboard with both of them, will there will be no difference in there experience.
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What is the implication of the accounting identity for the numbers on a balance sheet?
It shows how liabilities and equity are paid to say liabilities are paid first if the company is liquidated. And thus, they are shown first on the balance sheet and in the basic accounting equation.
A balance sheet is a financial statement that shows the assets, liabilities and equity of a company. A balance sheet is one of the three main financial statements used to value a company. Provides a snapshot of the company's financial position (what you own and what you owe) as of the date of publication.
The most basic identity in accounting is that the balance sheet should be balanced. That is, assets must equal the sum of liabilities (debt) and equity (value of the company to its owners). In its most common formulation, it is known as the Assets = Liabilities + Equity accounting equation.
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The contribution margin as a percentage of sales is referred to as the contribution margin or CM . (Enter only one word per blank)
As a proportion of sales, contribution margin (CM) is referred to as the CM. the claim is correct. This is detailed in further detail below.
What is the profit margin?In general, the contribution margin shows the entire money available after variable expenses to pay for fixed expenditures and provide a profit for the company.
As a result, "contribution margin," or "CM," refers to the contribution margin stated as a percentage of total sales. is based on facts
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The sale or maturity of investments in securities is a cash ______ activities section of the statement of cash flows. Multiple choice question. outflow in the financing inflow in the investing outflow in the operating outflow in the investing inflow in the operating inflow in the financing
Cash flow from investing activities (CFI)
The sale or maturity of investments in securities is a cash flow from investing activities.
CFI-Cash flow investing activities - One of the sections on the cash flow statement that details how much money was made or spent on various investment-related activities during a given period is the cash flow from investing activities (CFI). Purchasing tangible assets, investing in securities, or selling securities or assets are all examples of investing activity. If management is investing in the long-term health of the company, negative cash flow from investing operations could not be a bad indicator. The cash used in operations, including working capital, borrowing, and investing, is reported in the cash flow statement. On the cash flow statement, there are three activities-labeled parts.
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Rhonda is interested in putting money toward a timeshare estate, which would allow her to use a condominium for two weeks each year. Timeshare estates ______.
Rhonda is interested in putting money toward a timeshare estate, which would allow her to use a condominium for two weeks each year. Timeshare estates Can be sold or passed down to heirs.
A timeshare is a shared possession version of vacation actual estate wherein a couple of customers' very own allotments of utilization, generally in one-week increments, within the identical property. The timeshare model may be applied to many special styles of homes, together with excursion hotels, condominiums, flats, and campgrounds.
Legally speaking, a timeshare is a manner for a number of human beings to the percentage ownership of belongings, typically vacation belongings which includes a condominium unit within an inn vicinity. Every buyer commonly purchases a sure time period in a specific unit. Timeshares generally divide the property into one- to two-week periods.
Irrespective of how comparable or exceptional they are from the timeshares of the past, today's preparations are called fractionals, condo inns, condotels, private residence golf equipment, destination golf equipment, or something else, but rarely timeshares.
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When reviewing the offering documents for a new issue, the FINRA Corporate Financing Department will only permit a new issue to be sold by a member firm if the offering spread is
The FINRA Corporate Financing Department will only approve a new issue to be offered by a member firm after analyzing the offering documentation for the new issue and determining that the offering spread is reasonable and fair.
What does the finance department do?A business's finance department is the division in charge of procuring and managing all financial resources on the company's behalf. The department oversees income and expenses in addition to ensuring that operations function smoothly with the least amount of disturbance.
How does a financial department operate?Banking, leverage or debt, credit, capital markets, money, investments, and the design and management of financial systems are all included in the field of finance.Micro economic and macroeconomic theories form the foundation of fundamental financial ideas.Why is a company's finance department important?A company's finance department is crucial in monitoring performance and developing answers to vital inquiries concerning risk management and return on investment. There won't be a green light without a profit.
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What technique do mainframe computers use to run many programs one after the other without user intervention or action
When a mainframe computer is able to run multiple programs one after the other automatically, this is called Computerized batch processing[.
What is Computerized batch processing?This is a method used by computers to run programs automatically and without the need for user input and intervention.
It allows for programs to run one after another in such a way as to fulfill the required task. The computer just needs to be programmed to do so.
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The _____ is used to characterize the strength of monotonic relationships, even if they are not linear or they are between ordinal variables.
The Spearman's correlation is used to characterize the strength of monotonic relationships, even if they are not linear or they are between ordinal variables.
The Spearman's correlation measures the strength and direction of monotonic association between two variables. Spearman's Rank correlation coefficient is a technique which can be used to summarize the strength and direction of a relationship between two variables. The result will always be between 1 and minus 1.
An advantage of the Spearman rank correlation coefficient is that the X and Y values can be continuous or ordinal, and thus the approximate normal distributions for X and Y are not required.
Hence, the Spearman Coefficient works with monotonic relationships.
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The comparative financial statements of Stargel Inc. are as follows. The market price of Stargel common stock was $119.70 on December 31, 20Y2.
Stargel Inc.
Comparative Retained Earnings Statement
For the Years Ended December 31, 20Y2 and 20Y1
20Y2 20Y1
Retained earnings, January 1 $5,375,000 $4,545,000
Net income $900,000 $925,000
Dividends:
On preferred stock (45,000) (45,000)
On common stock (50,000) (50,000)
Increase in retained earnings $805,000 $830,000
Retained earnings, December 31 $6,180,000 $5,375,000
Stargel Inc.
Comparative Income Statement
For the Years Ended December 31, 20Y2 and 20Y1
20Y2 20Y1
Sales $10,000,000 $9,400,000
Cost of goods sold (5,350,000) (4,950,000)
Gross profit $4,650,000 $4,450,000
Selling expenses $(2,000,000) $(1,880,000)
Administrative expenses (1,500,000) (1,410,000)
Total operating expenses $(3,500,000) $(3,290,000)
Operating income $1,150,000 $1,160,000
Other revenue and expense:
Other revenue 150,000 140,000
Other expense (interest) (170,000) (150,000)
Income before income tax expense $1,130,000 $1,150,000
Income tax expense (230,000) (225,000)
Net income $900,000 $925,000
Stargel Inc.
Comparative Balance Sheet
December 31, 20Y2 and 20Y1
20Y2 20Y1
Assets
Current assets:
Cash $500,000 $400,000
Marketable securities 1,010,000 1,000,000
Accounts receivable (net) 740,000 510,000
Inventories 1,190,000 950,000
Prepaid expenses 250,000 229,000
Total current assets $3,690,000 $3,089,000
Long-term investments 2,350,000 2,300,000
Property, plant, and equipment (net) 3,740,000 3,366,000
Total assets $9,780,000 $8,755,000
Liabilities
Current liabilities $900,000 $880,000
Long-term liabilities:
Mortgage note payable, 10% $200,000 $0
Bonds payable, 10% 1,500,000 1,500,000
Total long-term liabilities $1,700,000 $1,500,000
Total liabilities $2,600,000 $2,380,000
Stockholders' Equity
Preferred $0.90 stock, $10 par $500,000 $500,000
Common stock, $5 par 500,000 500,000
Retained earnings 6,180,000 5,375,000
Total stockholders' equity $7,180,000 $6,375,000
Total liabilities and stockholders' equity $9,780,000 $8,755,000
Required:
Determine the following measures for 20Y2, rounding to one decimal place, except dollar amounts which should be rounded to the nearest cent.
1. Working capital 2,790,000
2. Current ratio 4.1
3. Quick ratio 2.5
4. Accounts receivable turnover 16
5. Number of days' sales in receivables days
6. Inventory turnover
7. Number of days' sales in inventory days
8. Ratio of fixed assets to long-term liabilities
9. Ratio of liabilities to stockholders' equity
10. Times interest earned
11. Asset turnover
12. Return on total assets
13. Return on stockholders' equity
14. Return on common stockholders' equity %
15. Earnings per share on common stock
16. Price-earnings ratio
17. Dividends per share of common stock $
18. Dividend yield %
Based on the comparative financial statements of Stargel Inc, the financial ratios are:
$2,790,0004.12.516.022.8 days 2.2. times 73 days 2.20.47.61.1 times 11.5%13.3%13.6%$8.5514.0$0.500.4%What are Stargel's financial ratios?Working capital:
= Current assets - Current liabilities:
= 3,690,000 - 900,000
= $2,790,000
Current ratio:
= Current assets / Current liabilities
= 3,690,000 /900,000
= 4.1
Quick ratio:
= 2,250,000 / 900,000
= 2.5
Receivables turnover ratio:
= Net credit sales /Average accounts receivable
= 10,000,000 / 625,000
= 16 times
Number of days' sales in receivables days:
= Average accounts receivable / Average daily sales
= 625,000 / 27,397.26
= 22.8 days
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True or false: Although rapid changes in technology increase the amount of information available, the information must support the information requirements of the business decision makers to be fully effective.
Answer:
As for this one I have to go with Yes
How does bank 2. 0 stand up against the competitors in the industry?
Bank 2. 0 stands up against the competitors in the industry by aim at those customers who are mainly underbanked.
When referring to the new age of banking services that have emerged as a result of technical advancements like near field communication (NFC), smart phones, and internet inventions like social media, the term "banking 2.0" is occasionally used.
Bank 2. 0 constantly do financial business outside of the established banking system. When a person or family is considered underbanked, it means that they have a bank account but frequently use unconventional financial services, such as "money orders, check cashing, and payday loans, rather than traditional loans and credit cards", to handle their money and pay for their expenses and these alternative financial services are provided by bank 2.0 to remain in the industry.
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Having something classified as industrial waste rather than municipal solid waste can be beneficial for a business because ____________.
Having something classified as industrial waste rather than municipal solid waste can be beneficial for a business because industrial waste is not regulated by the federal government and local governments may not be as strict in the safety requirements making disposal cheaper.
What is industrial waste?Industrial waste is the term that is used to refer to all forms of waste that may be gotten from the daily processes that go on in companies in the in production and service delivery.
There are laws that guides such types of waste disposals in the country. During the factory process of milling and all forms of processing they are those materials that may be regarded as useless which cannot be used in the final process.
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Occasionally a broker is compensated based on a predetermined sale price, and the broker retains any amount of the actual sale price above that amount. this is known as a:_______
Occasionally a broker is compensated based on a predetermined sale price, and the broker retains any amount of the actual sale price above that amount. this is known as a listing.
A broker is a person or organization that arranges deals between a buyer and a seller in return for a commission once the transaction is closed. Brokers who act as buyers' and sellers' agents are considered primary participants in the transaction.
A listing agreement gives the agent the right to represent you and your house to prospective buyers. It states that this individual alone is authorized to supervise the property's listing and sale management as a real estate agent. The signing of this contract marks the official beginning of the home selling procedure. Listing improves shareholders' capacity to realize the value of their shares by promoting liquidity. It makes it possible for shareholders to exchange their shares of the company, sharing the risks and profiting from any increase in organizational value.
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On April 15, Compton Co. paid $2,800 to upgrade a delivery truck and $125 for an oil change. What account(s) would be debited for the upgrade to delivery truck and oil change
The journal entries for the upgrade to Compton Co.'s delivery truck and oil change expenditures are as follows:
Journal Entry on April 15:
Delivery Truck dr......... $2,800
Delivery Truck Maintenance Expense dr......... $125
To Cash $2,925
(To record the upgrade to the delivery truck and maintenance expense.)
Journal entries are used by the companies, firms, NPO, etc. to keep a record of the transactions done by it.
Journal entries are maintained with appropriate proofs of receipt, bill, etc.
This is so that the transaction can be backed by proof of such a transaction happening.
Journal entries are recorded in the journal book maintained by them.
Hence, The journal entries for the upgrade to Compton Co.'s delivery truck and oil change expenditures are as follows:
Journal Entry on April 15:
Delivery Truck dr......... $2,800
Delivery Truck Maintenance Expense dr......... $125
To Cash $2,925
(To record the upgrade to the delivery truck and maintenance expense.)
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