On January 1, 20X7, Yang Corporation Acquired 25 Percent of the Outstanding

question 41

Multiple Choice

On January 1, 20X7, Yang Corporation acquired 25 percent of the outstanding shares of Spiel Corporation for $100,000 cash. Spiel Company reported net income of $75,000 and paid dividends of $30,000 for both 20X7 and 20X8. The fair value of shares held by Yang was $110,000 and $105,000 on December 31, 20X7 and 20X8 respectively.
-Based on the preceding information,what amount will be reported by Yang as income from its investment in Spiel for 20X8 if it used the fair value option to account for its investment in Spiel?

• A) $11,250
• B) $2,500
• C) $6,250
• D) $7,500

Understand the consequences of androcentrism and its critique.

Acknowledge the significant within-group genetic variability that challenges traditional racial categorizations.

Appreciate the environmental factors over genetic predisposition in explaining health disparities.

Recognize the implications of using traditional notions of race to infer genetic differences.

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Definitions:

WACC Calculation

The process of calculating the Weighted Average Cost of Capital, which measures a firm's cost of capital from all sources, weighted according to the proportion of each capital component.

Annual Coupons

The interest payments made to bondholders annually over the life of the bond.

Capital Structure

The composition of a company's liabilities and equity, outlining how a business finances its overall operations and growth.

Component Costs

The various expenses that make up the total cost of financing for a company, including the cost of debt and equity.