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accounting principles ifrs
Accounting Principles 12th edition Jerry Weygandt, Paul Kimmel, Donald Kieso - Solutions
The Sports Equipment Division of Harrington Company is operated as a profit center. Sales for the division were budgeted for 2017 at $900,000. The only variable costs budgeted for the division were cost of goods sold ($440,000) and selling and administrative ($60,000). Fixed costs were budgeted at
The Mixing Department manager of Malone Company is able to control all overhead costs except rent, property taxes, and salaries. Budgeted monthly overhead costs for the Mixing Department, in alphabetical order, are:Actual costs incurred for January 2017 are indirect labor $12,250; indirect
The service division of Raney Industries reported the following results for 2017.Sales.....................................................................$500,000Variable costs......................................................300,000Controllable fixed
In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2017 were as follows.All costs are controllable by the department manager. Prepare a responsibility report for April for the cost center. Budget Actual Indirect materials Indirect
Data for Gundy Company are given in BE24-4. In March 2017, the company incurs the following costs in producing 100,000 units: direct materials $520,000, direct labor $596,000, and variable overhead $805,000. Actual fixed costs were equal to budgeted fixed costs. Prepare a flexible budget report for
Gundy Company expects to produce 1,200,000 units of Product XX in 2017. Monthly production is expected to range from 80,000 to 120,000 units. Budgeted variable manufacturing costs per unit are direct materials $5, direct labor $6, and overhead $8. Budgeted fixed manufacturing costs per unit for
(a) What costs are included in a performance report for a cost center?(b) In the report, are variable and fixed costs identified?
Waterways Corporation is preparing its budget for the coming year, 2017. The first step is to plan for the first quarter of that coming year. The company has gathered information from its managers in preparation of the budgeting process. This problem asks you to prepare the various budgets that
Deleon Inc. is preparing its annual budgets for the year ending December 31, 2017. Accounting assistants furnish the data shown below.An accounting assistant has prepared the detailed manufacturing overhead budget and the selling and administrative expense budget. The latter shows selling expenses
Green Landscaping Inc. is preparing its budget for the first quarter of 2017. The next step in the budgeting process is to prepare a cash receipts schedule and a cash payments schedule. To that end the following information has been collected.Clients usually pay 60% of their fee in the month that
The controller of Trenshaw Company wants to improve the company’s control system by preparing a month-by-month cash budget. The following information is for the month ending July 31, 2017.June 30, 2017, cash
Danner Company expects to have a cash balance of $45,000 on January 1, 2017. Relevant monthly budget data for the first 2 months of 2017 are as follows.Collections from customers: January $85,000, February $150,000.Payments for direct materials: January $50,000, February $75,000.Direct labor:
Atlanta Company is preparing its manufacturing overhead budget for 2017. Relevant data consist of the following.Units to be produced (by quarters): 10,000, 12,000, 14,000, 16,000.Direct labor: time is 1.5 hours per unit.Variable overhead costs per direct labor hour: indirect materials $0.80;
Fuqua Company’s sales budget projects unit sales of part 198Z of 10,000 units in January, 12,000 units in February, and 13,000 units in March. Each unit of part 198Z requires 4 pounds of materials, which cost $2 per pound. Fuqua Company desires its ending raw materials inventory to equal 40% of
DeWitt Industries has adopted the following production budget for the first 4 months of 2017.Each unit requires 2 pounds of raw materials costing $3 per pound. On December 31, 2016, the ending raw materials inventory was 4,000 pounds. Management wants to have a raw materials inventory at the end of
Turney Company produces and sells automobile batteries, the heavy-duty HD-240. The 2017 sales forecast is as follows.Quarter
Edington Electronics Inc. produces and sells two models of pocket calculators, XQ-103 and XQ-104. The calculators sell for $15 and $25, respectively. Because of the intense competition Edington faces, management budgets sales semiannually. Its projections for the first 2 quarters of 2017 are as
Batista Company management wants to maintain a minimum monthly cash balance of $25,000. At the beginning of April, the cash balance is $25,000, expected cash receipts for April are $245,000, and cash disbursements are expected to be $255,000. How much cash, if any, must be borrowed to maintain the
North Company has completed all of its operating budgets. The sales budget for the year shows 50,000 units and total sales of $2,250,000. The total unit cost of making one unit of sales is $25. Selling and administrative expenses are expected to be $300,000. Interest is estimated to be $10,000.
For Roche Inc., variable manufacturing overhead costs are expected to be $20,000 in the first quarter of 2017, with $5,000 increments in each of the remaining three quarters. Fixed overhead costs are estimated to be $40,000 in each quarter. Prepare the manufacturing overhead budget by quarters and
Perine Company has 2,000 pounds of raw materials in its December 31, 2016, ending inventory. Required production for January and February of 2017 are 4,000 and 5,000 units, respectively. Two pounds of raw materials are needed for each unit, and the estimated cost per pound is $6. Management desires
The production budget of Justus Company calls for 80,000 units to be produced. If it takes 45 minutes to make one unit and the direct labor rate is $16 per hour, what is the total budgeted direct labor cost?
Jorge Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers, who charge customers 75 cents per bottle. For the year 2017, management estimates the following revenues and costs.Instructions(a) Prepare a CVP income statement for
Montier Corporation produces one product. Its cost includes direct materials ($10 per unit), direct labor ($8 per unit), variable overhead ($5 per unit), fixed manufacturing ($225,000), and fixed selling and administrative ($30,000). In October 2017, Montier produced 25,000 units and sold 20,000 at
Hamby Inc. has sales of $2,000,000 for the first quarter of 2017. In making the sales, the company incurred the following costs and expenses.Prepare a CVP income statement for the quarter ended March 31, 2017. Variable Fixed Cost of goods sold Selling expenses Administrative expenses $760,000
Florida Beach Company manufactures sunscreen, called NoTan, in 11-ounce plastic bottles. NoTan is sold in a competitive market. As a result, management is very cost-conscious. NoTan is manufactured through two processes: mixing and filling. Materials are entered at the beginning of each process,
At the beginning of April, Current Designs had 30 kayaks in process in the Fabrication Department. Rick Thrune, the production manager, estimated that about 80% of the materials costs had been added to these boats, which were about 50% complete with respect to the conversion costs. The cost of this
Schultz Electronics manufactures two large-screen television models: the Royale which sells for $1,600, and a new model, the Majestic, which sells for $1,300. The production cost computed per unit under traditional costing for each model in 2017 was as follows.In 2017, Schultz manufactured 25,000
Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2017 totaled $2,280,000 as follows.Production records show that 35,000 units were in beginning work in process 30% complete as to conversion costs, 660,000 units were started into production,
Rosenthal Company manufactures bowling balls through two processes: Molding and Packaging. In the Molding Department, the urethane, rubber, plastics, and other materials are molded into bowling balls. In the Packaging Department, the balls are placed in cartons and sent to the finished goods
The Sanding Department of Quik Furniture Company has the following production and manufacturing cost data for March 2017, the first month of operation.Production: 7,000 units finished and transferred out; 3,000 units started that are 100% complete as to materials and 20% complete as to conversion
Schrager Company has two production departments: Cutting and Assembly. July 1 inventories are Raw Materials $4,200, Work in Process—Cutting $2,900, Work in Process—Assembly $10,600, and Finished Goods $31,000. During July, the following transactions occurred.1. Purchased $62,500 of raw
Harrelson Company manufactures pizza sauce through two production departments: Cooking and Canning. In each process, materials and conversion costs are incurred evenly throughout the process. For the month of April, the work in process accounts show the following debits.InstructionsJournalize the
(a) What steps are involved in developing an activity-based costing system?(b) What are the benefits of ABC?
Agassi Company uses a job order cost system in each of its three manufacturing departments. Manufacturing overhead is applied to jobs on the basis of direct labor cost in Department D, direct labor hours in Department E, and machine hours in Department K.In establishing the predetermined overhead
Manufacturing cost data for Orlando Company, which uses a job order cost system, are presented below.InstructionsIndicate the missing amount for each letter. Assume that in all cases manufacturing overhead is applied on the basis of direct labor cost and the rate is the same. Case A Case B Case C $
The primary purpose of managerial accounting is to provide information useful for management decisions. Many of the managerial accounting techniques that you learn in this course will be useful for decisions you make in your everyday life.InstructionsFor each of the following managerial accounting
The following data were taken from the records of Clarkson Company for the fiscal year ended June 30, 2017.Instructions(a) Prepare a cost of goods manufactured schedule. (Assume all raw materials used were direct materials.)(b) Prepare an income statement through gross profit.(c) Prepare the
Bell Company, a manufacturer of audio systems, started its production in October 2017. For the preceding 3 years, Bell had been a retailer of audio systems. After a thorough survey of audio system markets, Bell decided to turn its retail store into an audio equipment factory.Raw materials cost for
The following information is available for Aikman Company.Instructions(a) Compute cost of goods manufactured.(b) Prepare an income statement through gross profit.(c) Show the presentation of the ending inventories on the December 31, 2017, balance sheet.(d) How would the income statement and
An incomplete cost of goods manufactured schedule is presented below.InstructionsComplete the cost of goods manufactured schedule for Hobbit Company. НОВBIT COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2017 Work in process (1/1) Direct materials $210,000 $ ? Raw
Match the descriptions that follow with the corresponding terms. Descriptions:1. ______ Inventory system in which goods are manufactured or purchased just as they are needed for sale.2. ______ A method of allocating overhead based on each product’s use of activities in making the product.3.
Indicate whether the following statements are true or false.1. Managerial accounting reports focus on manufacturing and nonmanufacturing costs, but are also used in the budget process.2. Financial accounting reports pertain to subunits of the business and are very detailed.3. Managerial accounting
Using the data in Question 15, what are(a) The total cost of work in process(b) The cost of goods manufactured?
If your school has a subscription to the FASB Codification, go to http://aaahq.org/ascLogin.cfm to log in and prepare responses to the following. Use the Master Glossary for determining the proper definitions.(a) Discontinued operations.(b) Comprehensive income.
In this chapter, you learned how to use many tools for performing a financial analysis of a company. When making personal investments, however, it is most likely that you won’t be buying stocks and bonds in individual companies. Instead, when most people want to invest in stock, they buy mutual
As the CPA for Gandara Manufacturing Inc., you have been asked to develop some key ratios from the comparative financial statements. This information is to be used to convince creditors that the company is solvent and will continue as a going concern. The data requested and the computations
Amazon.com, Inc.’s financial statements are presented in Appendix D. Financial statements of Wal-Mart Stores, Inc. are presented in Appendix E. Instructions for accessing and using the complete annual reports of Amazon and Wal-Mart, including the notes to be financial statements, are also
PepsiCo’s financial statements are presented in Appendix B. Financial statements of The Coca-Cola Company are presented in Appendix C. Instructions for accessing and using the complete annual reports of PepsiCo and Coca-Cola, including the notes to the financial statements, are also provided in
Your parents are considering investing in Apple Inc. common stock. They ask you, as an accounting expert, to make an analysis of the company for them. Apple’s financial statements are presented in Appendix A. Instructions for accessing and using the company’s complete annual report, including
Terwilliger Corporation owns a number of cruise ships and a chain of hotels. The hotels, which have not been profitable, were discontinued on September 1, 2017. The 2017 operating results for the company were as follows.Operating revenues...................................$12,850,000Operating
An incomplete income statement and an incomplete comparative balance sheet of Deines Corporation are presented below.Additional information:1. The accounts receivable turnover for 2017 is 10 times.2. All sales are on account.3. The profit margin for 2017 is 14.5%.4. Return on assets is 22% for
The comparative statements of Corbin Company are presented below.Additional data:The common stock recently sold at $19.50 per share.InstructionsCompute the following ratios for 2017.(a) Current ratio.(b) Acid-test ratio.(c) Accounts receivable turnover.(d) Inventory turnover.(e) Profit margin.(f)
Financial information for Messersmith Company is presented below.Additional information:1. Inventory at the beginning of 2016 was $118,000.2. Total assets at the beginning of 2016 were $630,000.3. No common stock transactions occurred during 2016 or 2017.4. All sales were on account. Accounts
Condensed balance sheet and income statement data for Landwehr Corporation appear below.Additional information:1. The market price of Landwehr’s common stock was $4.00, $5.00, and $8.00 for 2016, 2017, and 2018, respectively.2. All dividends were paid in cash.Instructions(a) Compute the
The comparative statements of Painter Tool Company are presented below.All sales were on account.InstructionsCompute the following ratios for 2017. (Weighted-average common shares in 2017 were 57,000.)(a) Earnings per share.(b) Return on common stockholders’ equity.(c) Return on assets.(d)
Comparative statement data for Farris Company and Ratzlaff Company, two competitors, appear below. All balance sheet data are as of December 31, 2017, and December 31, 2016.Instructions(a) Prepare a vertical analysis of the 2017 income statement data for Farris Company and Ratzlaff Company in
Trayer Corporation has income from continuing operations of $290,000 for the year ended December 31, 2017. It also has the following items (before considering income taxes).1. An unrealized loss of $80,000 on available-for-sale securities.2. A gain of $30,000 on the discontinuance of a division
Wiemers Corporation’s comparative balance sheets are presented below:Wiemers’s 2017 income statement included net sales of $100,000, cost of goods sold of $60,000, and net income of $15,000.InstructionsCompute the following ratios for 2017.(a) Current ratio.(b) Acid-test ratio.(c) Accounts
The income statement for Sutherland, Inc., appears below.Additional information:1. The weighted-average common shares outstanding in 2017 were 30,000 shares.2. The market price of Sutherland, Inc. stock was $13 in 2017.3. Cash dividends of $26,000 were paid, $5,000 of which were to preferred
Selected comparative statement data for Queen Products Company are presented below. All balance sheet data are as of December 31.InstructionsCompute the following ratios for 2017.(a) Profit margin.(b) Asset turnover.(c) Return on assets.(d) Return on common stockholders’ equity. 2017 2016
Frizell Company has the following comparative balance sheet data.Additional information for 2017:1. Net income was $25,000.2. Sales on account were $410,000. Sales returns and allowances were $20,000.3. Cost of goods sold was $198,000.InstructionsCompute the following ratios at December 31,
Keener Incorporated had the following transactions occur involving current assets and current liabilities during February 2017.Feb. 3 Accounts receivable of $15,000 are collected.7 Equipment is purchased for $28,000 cash.11 Paid $3,000 for a 3-year insurance policy.14 Accounts payable of $12,000
Suppose Nordstrom, Inc., which operates department stores in numerous states, has the following selected financial statement data for a recent year.For the year, net sales were $8,258 and cost of goods sold was $5,328 (in millions).Instructions(a) Compute the four liquidity ratios at the end of the
The comparative condensed income statements of Emley Corporation are shown below.Instructions(a) Prepare a horizontal analysis of the income statement data for Emley Corporation using 2016 as a base. (Show the amounts of increase or decrease.)(b) Prepare a vertical analysis of the income statement
Operating data for Navarro Corporation are presented below.InstructionsPrepare a schedule showing a vertical analysis for 2017 and 2016. 2017 2016 Net sales $750,000 $600,000 Cost of goods sold Selling expenses Administrative expenses Income tax expense 465,000 105,000 60,000 36,000 390,000 66,000
Financial information for Kurzen Inc. is presented below.InstructionsPrepare a schedule showing a horizontal analysis for 2017 using 2016 as the base year. December 31, 2017 December 31, 2016 $100,000 330,000 Current assets $125,000 Plant assets (net) 396,000 91,000 Current liabilities Long-term
The condensed financial statements of Murawski Company for the years 2016 and 2017 are presented below. (Amounts in thousands.)Compute the following ratios for 2017 and 2016.(a) Current ratio.(b) Inventory turnover. (Inventory on 12/31/15 was $340.)(c) Profit margin.(d) Return on assets. (Assets on
Summary financial information for Wolford Company is as follows.Compute the amount and percentage changes in 2017 using horizontal analysis, assuming 2016 is the base year. December 31, 2017 December 31, 2016 $ 199,000 $ 220,000 780,000 Current assets Plant assets 821,000 Total assets $1,020,000
On June 30, Holloway Corporation discontinued its operations in Europe. During the year, the operating loss was $300,000 before taxes. On September 1, Holloway disposed of its European facilities at a pretax loss of $120,000. The applicable tax rate is 20%. Show the discontinued operations section
An inexperienced accountant for Silva Corporation showed the following in the income statement: income before income taxes $450,000 and unrealized gain on available-for-sale securities (before taxes) $70,000. The unrealized gain on available-for-sale securities and income before income taxes are
The following data are from the income statements of Haskin Company.(a) Compute for each year (1) the inventory turnover and (2) the days in inventory.(b) What conclusions concerning the management of the inventory can be drawn from these data? 2017 2016 Sales revenue $6,420,000 $6,240,000
Linebarger Corporation has net income of $11.44 million and net revenue of $95 million in 2017. Its assets are $14 million at the beginning of the year and $18 million at the end of the year. What are Linebarger’s(a) Asset turnover(b) Profit margin?
Vertical analysis (common size) percentages for Kochheim Company’s sales revenue, cost of goods sold, and expenses are shown below.Did Kochheim’s net income as a percentage of sales increase, decrease, or remain unchanged over the 3-year period? Provide numerical support for your answer. 2018
Horizontal analysis (trend analysis) percentages for Dody Company’s sales revenue, cost of goods sold, and expenses are shown below.Did Dody’s net income increase, decrease, or remain unchanged over the 3-year period? 2018 2017 2016 Sales revenue 96.2% 106.8% 100.0% Cost of goods sold Expenses
Using the same data presented above in BE18-3 for Goody Company, illustrate vertical analysis. December 31, 2017 December 31, 2016 Accounts receivable $ 520,000 $ 400,000 Inventory Total assets 840,000 3,000,000 600,000 2,500,000
Using the following data from the comparative balance sheet of Goody Company, illustrate horizontal analysis. December 31, 2017 December 31, 2016 Accounts receivable $ 520,000 $ 400,000 Inventory Total assets 840,000 3,000,000 600,000 2,500,000
You are considering investing in Wingert Transportation. The company reports 2017 earnings per share of $6.50 on income from continuing operations and $4.75 on net income. Which EPS figure would you consider more relevant to your investment decision? Why?
Roberto Perez is puzzled. His company had a profit margin of 10% in 2017. He feels that this is an indication that the company is doing well. Julie Beck, his accountant, says that more information is needed to determine the firm’s financial well-being. Who is correct? Why?
(a) If Peoples Company had net income of $390,000 in 2017 and it experienced a 24.5% increase in net income for 2018, what is its net income for 2018?(b) If six cents of every dollar of Peoples’ revenue is net income in 2017, what is the dollar amount of 2017 revenue?
Tom Epps and Mary Jones are examining the following statement of cash flows for Guthrie Company for the year ended January 31, 2017.Tom claims that Guthrie’s statement of cash flows is an excellent portrayal of a superb first year with cash increasing $105,000. Mary replies that it was not a
The financial statements of Apple Inc. are presented in Appendix A. Instructions for accessing and using the company’s complete annual report, including the notes to the financial statements, are also provided in Appendix A.Instructions(a) What was the amount of net cash provided by operating
Condensed financial data of Oakley Company appear below.Additional information:1. Equipment costing $97,000 was purchased for cash during the year.2. Investments were sold at cost.3. Equipment costing $47,000 was sold for $15,550, resulting in gain of $8,750.4. A cash dividend of $83,400 was
The comparative balance sheets for Rothlisberger Company as of December 31 are presented below.Additional information:1. Operating expenses include depreciation expense of $42,000 and charges from prepaid expenses of $5,720.2. Land was sold for cash at book value.3. Cash dividends of $20,000 were
Data for Cheng Inc. are presented in P17-9A. Further analysis reveals that accounts payable pertain to merchandise creditors.InstructionsPrepare a statement of cash flows for Cheng Inc. using the direct method. CHENG INC. Comparative Balance Sheets December 31 Assets 2017 2016 $ 48,400 33,000 Cash
Condensed financial data of Cheng Inc. follow.Additional information:1. New equipment costing $85,000 was purchased for cash during the year.2. Old equipment having an original cost of $57,500 was sold for $1,500 cash.3. Bonds matured and were paid off at face value for cash.4. A cash dividend of
Data for Nosker Company are presented in P17-7A. Further analysis reveals the following.1. Accounts payable pertain to merchandise suppliers.2. All operating expenses except for depreciation were paid in cash.Instructions(a) Prepare a statement of cash flows for Nosker Company using the direct
Data for Zumbrunn Company are presented in P17-5A.Zumbrunn’s balance sheet contained the comparative data at December 31, shown below.InstructionsPrepare the operating activities section of the statement of cash flows using the direct method. 2017 2016 Accounts receivable $65,000 Accounts
Zumbrunn Company’s income statement contained the condensed information below.Zumbrunn’s balance sheet contained the comparative data at December 31, shown below.Accounts payable pertain to operating expenses.InstructionsPrepare the operating activities section of the statement of cash flows
Data for Whitlock Company are presented in P17-3A.InstructionsPrepare the operating activities section of the statement of cash flows using the direct method. WHITLOCK COMPANY Income Statement For the Year Ended November 30, 2017 Sales revenue $7,700,000 Cost of goods sold Beginning inventory
The income statement of Whitlock Company is presented here.Additional information:1. Accounts receivable increased $200,000 during the year, and inventory decreased $500,000.2. Prepaid expenses increased $150,000 during the year.3. Accounts payable to suppliers of merchandise decreased $340,000
The following account balances relate to the stockholders’ equity accounts of Kerbs Corp. at year-end.A small stock dividend was declared and issued in 2017. The market value of the shares was $10,500. Cash dividends were $15,000 in both 2017 and 2016. The common stock has no par or stated
Comparative balance sheets for International Company are presented below.Additional information:1. Net income for 2017 was $135,000.2. Cash dividends of $70,000 were declared and paid.3. Bonds payable amounting to $50,000 were redeemed for cash $50,000.4. Common stock was issued for $50,000 cash.5.
Rodriquez Corporation’s comparative balance sheets are presented below.Additional information:1. Net income was $18,300. Dividends declared and paid were $16,400.2. Equipment which cost $10,000 and had accumulated depreciation of $1,200 was sold for $3,300.3. No noncash investing and financing
Here are comparative balance sheets for Velo Company.Additional information:1. Net income for 2017 was $93,000.2. Cash dividends of $35,000 were declared and paid.3. Bonds payable amounting to $50,000 were redeemed for cash $50,000.4. Common stock was issued for $42,000 cash.5. No equipment was
Rojas Corporation’s comparative balance sheets are presented below.Additional information:1. Net income was $22,630. Dividends declared and paid were $19,500.2. No noncash investing and financing activities occurred during 2017.3. The land was sold for cash of $4,900.Instructions(a) Prepare a
The current sections of Scoggin Inc.’s balance sheets at December 31, 2016 and 2017, are presented here. Scoggin’s net income for 2017 was $153,000. Depreciation expense was $24,000.InstructionsPrepare the net cash provided by operating activities section of the company’s statement of cash
Obermeyer Corporation issued the following statement of cash flows for 2017.(a) Compute free cash fl ow for Obermeyer Corporation.(b) Explain why free cash flow often provides better information than “Net cash provided by operating activities.” OBERMEYER CORPORATION Statement of Cash
Sisson Corporation reports operating expenses of $80,000 excluding depreciation expense of $15,000 for 2017. During the year, prepaid expenses decreased $6,600 and accrued expenses payable increased $4,400. Compute the cash payments for operating expenses in 2017.
Classify each item as an operating, investing, or financing activity. Assume all items involve cash unless there is information to the contrary and the indirect method is used.(a) Purchase of equipment.(b) Proceeds from sale of building. (c) Redemption of bonds. (d) Depreciation.(e)
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