Mike Westfield is analyzing ordinary annuity investment by calculating the sum of the present values of its expected cash flows. Assuming an interest rate greater than 0%, which of the following would decrease the present value of the investment? a. Using a lower interest rate. b. The riskiness of the investment's cash flows decreases. c. Reducing the size of the annual payments by half (e. g., reducing the annual payment from $100 to $50) while doubling the number of annual payments (e. g., doubling the number of annual payments from 10 to 20). d. Doubling the size of the annual payments (e. g., doubling the annual payment from $100 to $200) while reducing the number of annual payments by half (e. g., reducing the number of annual payments from 10 to 5). e. None of the above will decrease the present value of the investment.

Which of the following businesses is most likely to disrupt an existing industry? a. closer connex developed an earphone that receives emails and text messages and converts them to voice messages. the first models had poor reception, but they rapidly improved over time. b. mega technologies reconfigured the components used in its touchscreen tablets to create a new type of wearable device for use in restaurants and other service industries. c. particle inc. developed a teleportation technology that can transport physical materials instantaneously across great distances. d. altrea added advanced camera technology to its premium line of smartphones so that they would take the highest-quality photos of all phones on the market.

An economic theory that calls for workers to take control of factories is .

Swathmore clothing corporation grants its customers 30 days' credit. the company uses the allowance method for its uncollectible accounts receivable. during the year, a monthly bad debt accrual is made by multiplying 3% times the amount of credit sales for the month. at the fiscal year-end of december 31, an aging of accounts receivable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly. at the end of 2012, accounts receivable were dollar 586.000 and the allowance account had a credit balance of dollar 50,000. accounts receivable activity for 2013 was as follows: the company's controller prepared the following aging summary of year-end accounts receivable: prepare a summary journal entry to record the monthly bad debt accrual and the write-offs during the year. (if no entry is required for a particular event, select "no journal entry required" in the first account field.) prepare the necessary year-end adjusting entry for bad debt expense. (if no entry is required for an event, select "no journal entry required" in the first account field.) what is total bad debt expense for 2013? calculate the amount of accounts receivable that would appear in the 2013 balance sheet?