Acompany wants to forecast demand using the simple moving average. the company uses four positive prior yearly (2014, 2015, 2016 and 2017) sales values. all yearly sales figures are unique (no repetitions). which of the following is most accurate about the moving average forecast for year 2018? has to be smaller than at least one of the four yearly sales figures. has to be larger than at least one of the four yearly sales figures. has to be between the smallest and largest yearly sales figures. has to greater than all four yearly sales figures.
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Ответ:
a. Additional Paid in Capital will increase by $20,000.
Explanation:
Treasury stock is the share of the company issued earlier and bought-back. It can be reissued and cancelled by the company.
Journal Entry for Re-acquirement of shares
Dr. Treasury Stock (10,000 x $10 ) $100,000
Cr. Cash $100,000
Re -issuance of Share
Dr. Cash (10,000 x $12 ) $120,000
Cr. Additional Paid-in Capital $20,000
Cr. Treasury Stock (10,000 x $10 ) $100,000