Theresa Cortez is the primary breadwinner for a family of four. Her husband has been unable to work since the onset of severe vertigo 2½ years ago. Their two children are both in high school and, presumably, college bound. After attending your seminar about life insurance planning, she has come to you to determine whether she has enough life insurance. Besides the small disability check that her husband receives, she is the only source of income—albeit a good income of $84,000 per year. At your request, she has brought her most recent annual income and expense statement that shows the family’s annual expenses of $55,000, annual taxes of $17,000, and savings of $12,000.

Calculate Theresa’s current insurance need using the Human Life Value approach for each of the following four scenarios, assuming her remaining working life is 26 years and the projected discount rate is 8.0% before taxes, compounded daily.

a. Using her gross income.
b. Using her gross income and a growth rate of 3.5%.
c. Using her net income.
d. Using her net income and a growth rate of 3.5%.

Presented below is a list of possible transactions. analyze the effect of the 18 transactions on the financial statement categories indicated. transactions assets liabilities owners’ equity net income 1. purchased inventory for $80,000 on account (assume perpetual system is used). 2. issued an $80,000 note payable in payment on account (see item 1 above). 3. recorded accrued interest on the note from item 2 above. 4. borrowed $100,000 from the bank by signing a 6-month, $112,000, zero-interest-bearing note. 5. recognized 4 months’ interest expense on the note from item 4 above. 6. recorded cash sales of $75,260, which includes 6% sales tax. 7. recorded wage expense of $35,000. the cash paid was $25,000; the difference was due to various amounts withheld. 8. recorded employer’s payroll taxes. 9. accrued accumulated vacation pay. 10. recorded an asset retirement obligation. 11. recorded bonuses due to employees. 12. recorded a contingent loss on a lawsuit that the company will probably lose. 13. accrued warranty expense (assume expense warranty approach). 14. paid warranty costs that were accrued in item 13 above. 15. recorded sales of product and related service-type warranties. 16. paid warranty costs under contracts from item 15 above. 17. recognized warranty revenue (see item 15 above). 18. recorded estimated liability for premium claims outstanding.

Which of the following does not offer an opportunity for timely content? evergreen content news alerts content that suits seasonal consumption patterns content that matches a situational trigger content that addresses urgent pain points

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