[The following information applies to the questions displayed below.] On January 1, 2021, Vacation Destinations issues $40 million of bonds that pay interest semiannually on June 30 and December 31. Portions of the bond amortization schedule appear below:

(1) (2) (3) (4) (5)
Cash Paid Interest Increase in Carrying
Date for Interest Expense Carrying Value Value
1/1/2021 $ 37,281,935
6/30/2021 $ 1,400,000 $ 1,491,277 $ 91,277 37,373,212
12/31/2021 1,400,000 1,494,928 94,928 37,468,140
2. What is the original issue price of the bonds? (Enter your answer in dollars, not millions. (i. e., $5.5 million should be entered as 5,500,000.))

Which of the following is the least effective way to reach a potential sales prospect? referral cold call direct mail personal visit

Connors academy reported inventory in the 2017 year-end balance sheet, using the fifo method, as $154,000. in 2018, the company decided to change its inventory method to lifo. if the company had used the lifo method in 2017, the company estimates that ending inventory would have been in the range $130,000-$135,000. what adjustment would connors make for this change in inventory method?

Wilson center is a private not-for-profit voluntary health and welfare entity. during 2017, it received unrestricted pledges of $638,000, 65 percent of which were payable in 2017, with the remainder payable in 2018 (for use in 2018). officials estimate that 14 percent of all pledges will be uncollectible. a. how much should wilson center report as contribution revenue for 2017? b. in addition, a local social worker, earning $20 per hour working for the state government, contributed 600 hours of time to wilson center at no charge. without these donated services, the organization would have hired an additional staff person. how should wilson center record the contributed service?