Current vs. long-term liabilities) frederic chopin corporation is preparing its december 31, 2014,balance sheet. the following items may be reported as either a current or long-term liability.1. on december 15, 2014, chopin declared a cash dividend of $2.50 per share to stockholders of recordon december 31. the dividend is payable on january 15, 2015. chopin has issued 1,000,000 sharesof common stock, of which 50,000 shares are held in treasury.2. at december 31, bonds payable of $100,000,000 are outstanding. the bonds pay 12% interest everyseptember 30 and mature in installments of $25,000,000 every september 30, beginning september 30,2015.3. at december 31, 2013, customer advances were $12,000,000. during 2014, chopin collected$30,000,000 of customer advances; advances of $25,000,000 should be recognized in income. instructionsfor each item above, indicate the dollar amounts to be reported as a current liability and as a long-termliability, if any.

Liabilities2014

Dividend Payable  $2,375,000

Customer Advance  $7,000,000

Interest Payable  $3,000,000

Bond Payable  $25,000,000

TOTAL CURRENT LIABILITIES  $37,375,000

Bond Payable $75,000,000

TOTAL LONG TERM-LIABILITIES  $75,000,000

TOTAL LIABILITIES  $109,375,000

Explanation:

Dividend Payable, as dividend will be paid in 2015 it's necessary register as dividend payable in the balance sheet.

Dividend Payable: 2,5* (1,000,000-50,000) = $2,375,000 , 50,000 shares are as Treasury stock.

Bonds Payable, of  $100,000,000, only $25,000,000 due in the next year (Sept, 30 2015) the rest states as long term because due in more than a year.

Interest Payable, At the end of the year it's necessary to record the accrual interest of the current period, it's $100,000,000*12% = $12,000,000 but only record for three months Sept - Dec, so $12,000,000/4 = $3,000,000

Customer Payable, of $12,000,000 as customer payable on Dec 2013, was collected $30,000,000 but $25,000,000 correspond to be recognized as income so , $5,000,000 was deduct of Customer Payable balance.

start by isolating the variable on one side by adding 43w^2 to both sides.   the equation will read:

25w^2+5=0

*subtract 5 from both sides*

25w^2=-5

*divide both sides by 25*

w^2=-1/5

*take the square root of both sides*

w=√(-1/5)

the square root of -1 is i.   the square root of 5 remains √5

the answer is i/√5.

hope this

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