On December 31, 2017, Flounder Company had $1,121,000 of short-term debt in the form of notes payable due February 2, 2018. On January 21, 2018, the company issued 23,500 shares of its common stock for $46 per share, receiving $1,081,000 proceeds after brokerage fees and other costs of issuance. On February 2, 2018, the proceeds from the stock sale, supplemented by an additional $40,000 cash, are used to liquidate the $1,121,000 debt. The December 31, 2017, balance sheet is issued on February 23, 2018. Show how the $1,121,000 of short-term debt should be presented on the December 31, 2017, balance sheet. (Enter account name only and do not provide descriptive information.)
Flounder Company
Partial Balance Sheet December 31, 2017
Current Assets Current Liabilities
Intangible Assets Long-term Investments Long-term Debt
Property, Plant and Equipment Stockholders' Equity
Total Assets Total Current Liabilities

Rate of return, standard deviation, coefficient of variation personal finance problem mike is searching for a stock to include in his current stock portfolio. he is interested in hi-tech inc.; he has been impressed with the company's computer products and believes hi-tech is an innovative market player. however, mike realizes that any time you consider a technology stock, risk is a major concern. the rule he follows is to include only securities with a coefficient of variation of returns below 1.07. mike has obtained the following price information for the period 2015 through 2018:hi-tech stock, being growth-oriented, did not pay any dividends during these 4 years. a. calculate the rate of return for each year, 2015 through 2018, for hi-tech stock. b. assume that each year's return is equally probable and calculate the average return over this time period. c. calculate the standard deviation of returns over the past 4 years. (hint: treat this data as a sample.) d. based on b and c determine the coefficient of variation of returns for the security. e. given the calculation in d what should be mike's decision regarding the inclusion of hi-tech stock in his portfolio?