On january 1, 2014, boston company completed the following transactions (use a 7 percent annual interest rate for all transactions): (fv of $1, pv of $1, fva of $1, and pva of $1) (use the appropriate factor(s) from the tables provided.)
a. borrowed $115,000 for seven years. will pay $6,000 interest at the end of each year and repay the $115,000 at the end of the 7th year.
b. established a plant addition fund of $490,000 to be available at the end of year 8. a single sum that will grow to $490,000 will be deposited on january 1, 2014.
c. agreed to pay a severance package to a discharged employee. the company will pay $75,000 at the end of the first year, $112,500 at the end of the second year, and $150,000 at the end of the third year.
d. purchased a $170,000 machine on january 1, 2014, and paid cash, $34,000. a five-year note payable is signed for the balance. the note will be paid in five equal year-end payments starting on december 31, 2014.
1. in transaction (a), determine the present value of the debt.
2-a. in transaction (b), what single sum amount must the company deposit on january 1, 2014?
2-b. what is the total amount of interest revenue that will be earned?
3. in transaction (c), determine the present value of this obligation.
4-a. in transaction (d), what is the amount of each of the equal annual payments that will be paid on the note?
4-b. what is the total amount of interest expense that will be incurred?

New team of management has taken over. as a result, organizational changes from a country-club style leadership where everyone does whatever they want has changed to a more mechanistic, structured, top-down management style. what ethical issues should the employees consider and how should they go about addressing these?

Consider the following ethical argument. which of the three statements represents the moral statement about a moral principle? statement 1: a dealership advertised a car at a very low price, but only had a similar higher priced model in stock. statement 2: it is wrong to perform a bait and switch. statement 3: the dealership was wrong to advertise the car on special sale when in actually it was not available.

The beach dude (bd) employs a legion of current and former surfers as salespeople who push its surfing-oriented products to various customers (usually retail outlets). this case describes bd's sales and collection process. each bd salesperson works with a specific group of customers throughout the year. in fact, they often surf with their customers to try out the latest surf gear. the bd salespeople act laid-back, but they work hard for their sales. each sale often involves hours of surfing with their customers while the customers sample all the latest surf wear. because bd makes the best surfing products, the customers look forward to the visits from the bd salespeople. and they often buy a lot of gear. each sale is identified by a unique invoice number and usually involves many different products. customers pay for each sale in full within 30 days, but they can combine payments for multiple sales. bd manages its clothing inventory by item (e.g., xl bd surfer logo t-shirts), identified by product number, but it also classifies the items by clothing line (the lines are differentiated by price points as well as the intended use of the clothing, e.g., surfing products, casual wear, . draw a uml class diagram that describes the beach dudes sales and collection process.b. using microsoft access, implement a relational database from your uml class diagram. identify at least three fields per table.c. describe how you would use the relational database to determine the beach dude’s accounts receivable.