On 1/1/19, Lantana Loan Co., a calendar minus year company, accepts a 4%, $ 500 comma 000 three minus year loan that pays interest semiminusannually on 6/30 and 12/31 from Diamond Distributors, when the market rate of interest was 6%. In exchange for the note, Diamond agrees to make semiminusannual interest payments and repay the full $ 500 comma 000 at maturity. How much cash will Diamond receive in exchange for this note

Adamson company manufactures four lines of garden tools. as a result of an activity analysis, the accounting department has identified eight activity cost pools. each of the product lines is produced in large batches, with the whole plant devoted to one product at a time. classify each of the following activities or costs as either unit-level, batch-level, product-level, or facility-level. activities (a) machining parts. (b) product design. (c) plant maintenance. (d) machine setup. (e) assembling parts. (f) purchasing raw materials. (g) property taxes. (h) painting.