In 20x0, neil company held the following investments in common stock:
•25,000 shares of b& k inc.'s 100,000 outstanding shares. neil's level of ownership gives it the ability to exercise significant influence over the financial and operating policies of b& k.
•6,000 shares of amal corporation's 309,000 outstanding shares.
during 20x0, neil received the following distributions from its common stock investments:
november 6: $30,000 cash dividend from b& k november 11: $1,500 cash dividend from amal
december 26: 3 percent common stock dividend from amal; the closing price of this stock was $115 per share.
what amount of dividend revenue should neil report for 20x0?

total dividends revenue for 20X0:  $22,200

Explanation:

25,000 B&K

6,000 Amal

B&K dividends are not revenue as there is a significant influence it is deciding to distribute the dividends therefore, not creating a gain rather moving cash form one place to another.

Amal dividends are revenue, as it has no impact in the business decisions.

Amal dividends:

cash dividends: 1,500

stock dividends:

3% stock  x 6,000  = 180 shares

180 shares x 115 each = 20,700

total: 1,500 + 20,700 = 22,200

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

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