Preparing a statement of stockholders’ equity
at the end of the 2014 annual reporting period, barnard corporation’s balance sheet showed the following:
barnard corporation
balance sheet
at december 31, 2014
stockholders’ equity
contributed capital
common stock (par $15; 5,500 shares)
$ 82,500
paid-in capital
13,000
total contributed capital
95,500
retained earnings
44,000
total stockholders’ equity
$139,500
during 2015, the following selected transactions (summarized) were completed:
a. sold and issued 1,000 shares of common stock at $35 cash per share (at year-end).
b. determined net income, $37,000.
c. declared and paid a cash dividend of $2 per share on the beginning shares outstanding.
required:
prepare a statement of stockholders’ equity for the year ended december 31, 2015. be sure to show both the dollar amount and number of shares of common stock.

Intronix uses copy editors, computer graphics specialists, and java programmers to produce ads for magazines and the internet. the average new ad for magazines typically requires 180 hours of a copy editor's time and 135 hours of a computer graphics specialist's time, whereas ads produced for the internet require 35 hours of copy editor time, 195 hours of computer graphics time, and 60 hours of a java programmer's time. lassie food, a dog food manufacturer, has hired intronix to produce ads in the next four week. although currently it considers magazine ads 3 times more valuable than internet ads, it still wishes to have at least 2 of each produced within the next four weeks. intronix has assigned up to 3 copy editors, 4 computer graphics specialists, and 1 java programmer, each committed to work up to 70 hours per week on the project. how many of each type of ad should be produced to maximize the overall value to lassie foods

Financial information that is capable of making a difference in a decision is

Carlton industries is considering a new project that they plan to price at $74.00 per unit. the variable costs are estimated at $39.22 per unit and total fixed costs are estimated at $12,085. the initial investment required is $8,000 and the project has an estimated life of 4 years. the firm requires a return of 8 percent. ignore the effect of taxes. what is the degree of operating leverage at the financial break-even level of output?