You have selected to place a direct mail piece with a local vendor that will include your message insert along with others. the vendor's mailing will reach 100,000 homes but only 50,000 are in your immediate marketing area. you would like to target only the 50,000 homes closest to your store, but would consider the full 100,000 home reach if it is cost effective. the cost for the production of the insert and mailing is $75 per 10,000 for the 50,000. there is also a $50 charge for using the 50,000 home reach. the cost for production of the insert and mailing is $55 per 10,000 for the 100,000. calculate the total investment for this direct mail promotion for each option.

Diversified semiconductors sells perishable electronic components. some must be shipped and stored in reusable protective containers. customers pay a deposit for each container received. the deposit is equal to the container’s cost. they receive a refund when the container is returned. during 2018, deposits collected on containers shipped were $856,000. deposits are forfeited if containers are not returned within 18 months. containers held by customers at january 1, 2018, represented deposits of $587,000. in 2018, $811,000 was refunded and deposits forfeited were $41,000. required: 1. prepare the appropriate journal entries for the deposits received and returned during 2018. 2. determine the liability for refundable deposits to be reported on the december 31, 2018, balance sheet.

At the end of year 2, retained earnings for the baker company was $3,550. revenue earned by the company in year 2 was $3,800, expenses paid during the period were $2,000, and dividends paid during the period were $1,400. based on this information alone, retained earnings at the beginning of year 2 was:

Barney corporation recognized a $100 million preferred stock balance on 12/31/2019. on january 1, 2020, barney issued $10 million in preferred dividends. on the same date, barney raised an additional $20 million via a new issuance of preferred stock. on december 31, 2020, the market value of the original amount of preferred shares rose $5 million. under us gaap, the 12/31/2020 year ending preferred stock balance is: