The following account balances are for the Agee Company as of January 1, 2013, and December 31,2013. All figures are denominated in kroner (Kr). January 1,2013
December 31, 2013
Accounts payable (18,000) (24,000)
Accounts receivable 35,000 79,000
Accumulated depreciation—buildings (20,000) (25,000)
Accumulated depreciation—equipment -0- (5,000)
Bonds payable—due 2016. (50,000) (50,000)
Buildings 118,000 97,000
Cash 35,000 8,000
Common stock (70,000) (80,000)
Depreciation expense -0- 15,000
Dividends (10/1/13) -0- 32,000
Equipment -0- 30,000
Gain on sale of building -0- (6,000)
Rent expense -0- 14,000
Retained earnings (30,000) (30,000)
Salary expense -0- 20,000
Sales -0- (80,000)
Utilities expense -0- 5,000
Additional Information
Agee issued additional shares of common stock during the year on April 1, 2013. Common stock at January 1,2013, was sold at the start of operations in 2004.
It purchased buildings in 2005 and sold one building with a book value of Kr 16,000 on July 1 of the current year.
Equipment was acquired on April 1,2013.
Relevant exchange rates for 1 Kr were as follows:
2004 $2.40
2005 2.20
January 1,2013 2.50
April 1,2013 2.60
July 1,2013 2.80
October 1,2013 2.90
December 31, 2013 3.00
Average for 2013 2.70
a. Assuming the U. S. dollar is the functional currency and retained earnings at January 1, 2013, total $52,600. what is the remeasurement gain or loss for 2013?
b. Assuming the foreign currency is the functional currency and retained earnings at January 1, 2013, total $62,319, what is the translation adjustment for 2013?

Identifying transactions national park tours co. is a travel agency. the nine transactions recorded by national park tours during may 2019, its first month of operations, are indicated in the following t accounts: cash (1) 75,000 (2) 900 (7) 8,150 (3) 1,600 (4) 6,280 (6) 2,700 (9) 2,500 accounts receivable (5) 12,300 (7) 8,150 supplies (2) 900 (8) 660 equipment (3) 8,000 accounts payable (6) 2,700 (3) 6,400 beth worley, capital (1) 75,000 beth worley, drawing (9) 2,500 fees earned (5) 12,300 operating expenses (4) 6,280 (8) 660 indicate for each debit and each credit (a) whether an asset, liability, owner's equity, drawing, revenue, or expense account was affected and (b) whether the account was increased (+) or decreased account debited account credited transaction type effect type effect (1) (2) (3) (4) (5) (6) (7) (8) (9)

Gino's restaurant is a popular restaurant in boston, massachusetts. the owner of the restaurant has been trying to better understand costs at the restaurant and has hired a student intern to conduct an activity-based costing study. the intern, in consultation with the owner, identified the following major activities: activity cost pool activity measure serving a party of diners number of parties served serving a diner number of diners served serving drinks number of drinks ordered some costs, such as the cost of cleaning the linens that cover the restaurant's tables, vary with the number of parties served. other costs, such as washing plates and glasses, depends on the number of diners served or the number of drinks served. data concerning these activities are shown below. serving a party serving a dinner serving drinks total total cost $47,600 $153,000 $59,800 $260,400 total activity 7,000 parties 30,000 diners 46,000 drinks prior to the activity-based costing study, the owner knew very little about the costs of the restaurant. she knew that the total cost for the month was $260,400 and that 30,000 diners had been served. therefore, the average cost per diner was $8.68.required: 1. compute the activity rates for each of the three activities 2. according to the activity-based costing system, what is the total cost of serving each of the following parties of diners? a. a party of four diners who ordered three drinks in total b. a party of two diners who do not order any drinks c. a lone diner who orders two drinks 3. convert the total costs you computed in part (1) above to costs per diner. in other words, what is the average cost per diner for serving each of the following parties: a. a party of four diners who order three drinks in total b. a party of two diner who do not order any drinks c. a lone diner who orders two drinks 4. why do the costs per diner for the three different parties differ from each other and from the overall average coast of $9.80 per diner?

Match the steps for conducting an informational interview with the tasks in each step.