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intermediate accounting
Intermediate Accounting 10th edition J. David Spiceland, James Sepe, Mark Nelson, Wayne Thomas - Solutions
On January 1, 2021, Baddour, Inc., issued 10% bonds with a face amount of $160 million. The bonds were priced at $140 million to yield 12%. Interest is paid semiannually on June 30 and December 31. Baddour’s fiscal year ends September 30.Required:1. What amount(s) related to the bonds would
Myriad Solutions, Inc. issued 10% bonds, dated January 1, with a face amount of $320 million on January 1, 2021, for $283,294,720. The bonds mature on December 31, 2030 (10 years). For bonds of similar risk and maturity the market yield is 12%. Interest is paid semiannually on June 30 and December
The Jaecke Group, Inc. manufactures various kinds of hydraulic pumps. In June 2021, the company signed a fouryear purchase agreement with one of its main parts suppliers, Hydraulics, Inc. Over the four-year period, Jaecke has agreed to purchase 100,000 units of a key component used in the
On January 1, 2021, Tennessee Harvester Corporation issued debenture bonds that pay interest semiannually on June 30 and December 31. Portions of the bond amortization schedule appear below: Required:1. What is the face amount of the bonds?2. What is the initial selling price of the bonds?3. What
(Note: This is a variation of E 14–3 modified to consider the investor’s perspective.) The Bradford Company sold the entire bond issue described in the previous exercise to Saxton-Bose Corporation.Required:1. Prepare the journal entry to record the purchase of the bonds by Saxton-Bose on
While reading a recent issue of Health & Fitness, a trade journal, Brandon Wilde noticed an ad for equipment he had been seeking for use in his business. The ad offered oxygen therapy equipment under the following terms:Model BL 44582$204,000 zero interest loanQuarterly payments of $17,000 for
On January 1, 2021, Bradley Recreational Products issued $100,000, 9%, four-year bonds. Interest is paid semiannually on June 30 and December 31. The bonds were issued at $96,768 to yield an annual return of 10%.Required:1. Prepare an amortization schedule that determines interest at the effective
The following appeared in the October 15, 2021, issue of the Financial Smarts Journal:This announcement is not an offer of securities for sale or an offer to buy securities.New Issue October 15, 2021$750,000,000CRAFT FOODS, INC.7.75% Debentures Due October 1, 2031Price 99.57% plus accrued interest
All publicly traded domestic companies use EDGAR, the Electronic Data Gathering, Analysis, and Retrieval system, to make the majority of their filings with the SEC. You can access EDGAR at www.sec.gov.Required:1. Locate a recent annual report of a public company that includes a footnote that
On March 31, 2021, management of Quality Appliances committed to a plan to sell equipment. The equipment was available for immediate sale, and an active plan to locate a buyer was initiated. The equipment had been purchased on January 1, 2019, for $260,000. The equipment had an estimated six-year
The following are excerpts from the 2016 financial statements of Renault, a large French automobile manufacturer.14 – INVESTMENT IN NISSANRenault and the Japanese automaker Nissan have chosen to develop a unique type of alliance between two distinct companies with common interests, uniting
Northwest Carburetor Company established a fund in 2018 to accumulate money for a new plant scheduled for construction in 2021. How should this special purpose fund be reported in Northwest’s balance sheet?
[This is a continuation of Exercise 10–32 in Chapter 10 and includes amortization.]On September 30, 2021, Athens Software began developing a software program to shield personal computers from malware and spyware. Technological feasibility was established on February 28, 2022, and the program was
At the beginning of 2019, Metatec Inc. acquired Ellison Technology Corporation for $600 million. In addition to cash, receivables, and inventory, the following assets and their fair values were also acquired: Plant and equipment (depreciable assets) ........$150 millionPatent
Collins Corporation purchased office equipment at the beginning of 2019 and capitalized a cost of $2,000,000.This cost figure included the following expenditures:Purchase price ...................................$1,850,000Freight charges ........................................30,000Installation
Howarth Manufacturing Company purchased equipment on June 30, 2017, at a cost of $800,000. The residual value of the equipment was estimated to be $50,000 at the end of a five-year life. The equipment was sold on March 31, 2021, for $170,000. Howarth uses the straight-line depreciation method for
On July 1, 2016, Farm Fresh Industries purchased a specialized delivery truck for $126,000. At the time, Farm Fresh estimated the truck to have a useful life of eight years and a residual value of $30,000. On March 1, 2021, the truck was sold for $58,000. Farm Fresh uses the straight-line
Described below are three independent and unrelated situations involving accounting changes. Each change occurs during 2021 before any adjusting entries or closing entries are prepared.a. On December 30, 2017, Rival Industries acquired its office building at a cost of $10,000,000. It has been
Mercury Inc. purchased equipment in 2019 at a cost of $400,000. The equipment was expected to produce 700,000 units over the next five years and have a residual value of $50,000. The equipment was sold for $210,000 part way through 2021. Actual production in each year was: 2019 = 100,000 units;
The property, plant, and equipment section of the Jasper Company?s December 31, 2020, balance sheet contained the following: The land and building were purchased at the beginning of 2016. Straight-line depreciation is used and a residual value of $40,000 for the building is anticipated.The
Dower Corporation prepares its financial statements according to IFRS. On March 31, 2021, the company purchased equipment for $240,000. The equipment is expected to have a six-year useful life with no residual value. Dower uses the straight-line depreciation method for all equipment. On December
[This is a continuation of Exercise 10–31 in Chapter 10 and includes amortization.]Early in 2021, the Excalibur Company began developing a new software package to be marketed. The project was completed in December 2021 at a cost of $6 million. Of this amount, $4 million was spent before
Mondale Winery depreciates its equipment using the group method. The cost of equipment purchased in 2021 totaled $425,000. The estimated residual value of the equipment was $40,000 and the group depreciation rate was determined to be 18%.(1) What is the annual depreciation for the group?(2) If
The following information concerns the intangible assets of Epstein Corporation:a. On June 30, 2021, Epstein completed the acquisition of the Johnstone Corporation for $2,000,000 in cash. The fair value of the net identifiable assets of Johnstone was $1,700,000.b. Included in the assets purchased
On June 30, 2021, Rosetta Granite purchased equipment for $120,000. The estimated useful life of the equipment is eight years and no residual value is anticipated. An important component of the equipment is a specialized highspeed drill that will need to be replaced in four years. The $20,000 cost
On December 31, 2021, management of Jines Construction committed to a plan for selling an office building and its related equipment. Both are available for immediate sale. The building has a book value of $800,000 and a fair value of $900,000. The equipment has a book value of $240,000 and a fair
In 2021, the Marion Company purchased land containing a mineral mine for $1,600,000. Additional costs of $600,000 were incurred to develop the mine. Geologists estimated that 400,000 tons of ore would be extracted. After the ore is removed, the land will have a resale value of $100,000.To aid in
On March 31, 2021, Susquehanna Insurance purchased an office building for $12,000,000. Based on their relative fair values, one-third of the purchase price was allocated to the land and two-thirds to the building. Furniture and fixtures were purchased separately from office equipment on the same
On July 15, 2021, Cottonwood Industries sold a patent and equipment to Roquemore Corporation for $750,000 and $325,000, respectively. On the date of the sale, the book value of the patent was $120,000, and the book value of the equipment was $400,000 (cost of $550,000 less accumulated depreciation
On March 31, 2021, the Herzog Company purchased a factory complete with vehicles and equipment. The allocation of the total purchase price of $1,000,000 to the various types of assets along with estimated useful lives and residual values are as follows: On June 29, 2022, equipment included in the
Funseth Farms Inc. purchased a tractor in 2018 at a cost of $30,000. The tractor was sold for $3,000 in 2021. Depreciation recorded through the disposal date totaled $26,000. (1) Prepare the journal entry to record the sale.(2) Now assume the tractor was sold for $10,000; prepare the journal
The Thompson Corporation, a manufacturer of steel products, began operations on October 1, 2019. The accounting department of Thompson has started the fixed-asset and depreciation schedule presented below. You have been asked to assist in completing this schedule. In addition to ascertaining that
Tristen Company purchased a five-story office building on January 1, 2019, at a cost of $5,000,000. The building has a residual value of $200,000 and a 30-year life. The straight-line depreciation method is used. On June 30, 2021, construction of a sixth floor was completed at a cost of
On April 1, 2019, the KB Toy Company purchased equipment to be used in its manufacturing process. The equipment cost $48,000, has an eight-year useful life, and has no residual value. The company uses the straightline depreciation method for all manufacturing equipment. On January 4, 2021, $12,350
[This is a variation of Exercise 11–2 modified to focus on other depreciation methods.]On January 1, 2021, the Allegheny Corporation purchased equipment for $115,000. The estimated service life of the equipment is 10 years and the estimated residual value is $5,000. The equipment is expected to
Refer to the situation described in BE 11–2. Calculate depreciation expense for 2021 and 2022 using sum-of-theyears’-digits assuming the equipment was purchased on 1. January 1, 2021,2. March 31, 2021.BE 11–2On January 1, 2021, Canseco Plumbing Fixtures purchased equipment for $30,000.
[This problem is a continuation of Problem 10–3 in Chapter 10 focusing on depreciation.]Required:For each asset classification, prepare a schedule showing depreciation for the year ended December 31, 2021, using the following depreciation methods and useful lives:Land improvements—Straight
[This is a variation of Exercise 11–2 modified to focus on depreciation for partial years.]On October 1, 2021, the Allegheny Corporation purchased equipment for $115,000. The estimated service life of the equipment is 10 years and the estimated residual value is $5,000. The equipment is expected
Refer to the situation described in BE 11–2. Assume the equipment was purchased on March 31, 2021, instead of January 1. Calculate depreciation expense for 2021 and 2022 using each of the following depreciation methods: (1) straight line, (2) double-declining balance, and (3) units-of-production
At December 31, 2020, Cord Company?s plant asset and accumulated depreciation and amortization accounts had balances as follows: Depreciation is computed to the nearest month and residual values are immaterial. Transactions during 2021 and other information:a. On January 6, 2021, a plant facility
On January 1, 2021, the Allegheny Corporation purchased equipment for $115,000. The estimated service life of the equipment is 10 years and the estimated residual value is $5,000. The equipment is expected to produce 220,000 units during its life.Required:Calculate depreciation for 2021 and 2022
On January 1, 2021, Canseco Plumbing Fixtures purchased equipment for $30,000. Residual value at the end of an estimated four-year service life is expected to be $2,000. The company expects the equipment to operate for 10,000 hours. Calculate depreciation expense for 2021 and 2022 using each of the
The fact that generally accepted accounting principles allow companies flexibility in choosing between certain allocation methods can make it difficult for a financial analyst to compare periodic performance from firm to firm.Suppose you were a financial analyst trying to compare the performance of
On January 1, 2021, the Excel Delivery Company purchased a delivery van for $33,000. At the end of its five-year service life, it is estimated that the van will be worth $3,000. During the five-year period, the company expects to drive the van 100,000 miles.Required:Calculate annual depreciation
Lee Financial Services pays employees monthly. Payroll information is listed below for January 2021, the first month of Lee’s fiscal year. Assume that none of the employees exceeded any relevant base of pay, such that all benefit percentages apply to the entire $500,000 payroll.Salaries
DowDuPont Inc. provides chemical, plastic, and agricultural products and services to various consumer markets. The following excerpt is taken from the disclosure notes of DowDuPont’s 2017 annual report:At December 31, 2017, the Company had accrued obligations of $1,311 million for probable
Suppose the Environmental Protection Agency is in the process of investigating Ozone Ruination Limited for possible environmental damage but has not proposed a penalty as of December 31, 2020, the company’s fiscal year-end. Describe the two-step process involved in deciding how this unasserted
The Commonwealth of Virginia filed suit in October 2019 against Northern Timber Corporation, seeking civil penalties and injunctive relief for violations of environmental laws regulating forest conservation. When the 2020 financial statements were issued in 2021, Northern had not reached a
How do U.S. GAAP and IFRS differ in their use of present values when measuring contingent liabilities?
Woodmier Lawn Products introduced a new line of commercial sprinklers in 2020 that carry a one-year warranty against manufacturer?s defects. Because this was the first product for which the company offered a warranty, trade publications were consulted to determine the experience of others in the
Indicate (by letter) the way each of the items listed below should be reported in a balance sheet at December 31, 2021. Item Reporting Method 1. Commercial paper N. Not reported C. Current liability L. Long-term liability D. Disclosure note only A. Asset 2. Noncommitted line of credit 3. Customer
[This exercise is a variation of E 13–21 focusing on reporting under IFRS]. Refer to the circumstances listed in E 13–21, but assume that Erismus prepares its financial statements according to International Financial Reporting Standards.Required:For each circumstance, indicate the amount of
The following selected circumstances relate to pending lawsuits for Erismus, Inc. Erismus’s fiscal year ends on December 31. Financial statements are issued in March 2022. Erismus prepares its financial statements according to U.S. GAAP.Required:Indicate the amount of asset or liability that
The following selected transactions relate to contingencies of Classical Tool Makers, Inc., which began operations in July 2021. Classical’s fiscal year ends on December 31. Financial statements are issued in April 2022.Required:Prepare the year-end entries for any amounts that should be
Reporting requirements for contingent liabilities under IFRS differ somewhat from those under U.S. GAAP.Required:For each of the following, access the online version of the indicated financial report and answer the question. Also compare reporting under IFRS to similar reporting under U.S. GAAP.1.
At April 1, 2022, the Food and Drug Administration is in the process of investigating allegations of false marketing claims by Hulkly Muscle Supplements. The FDA has not yet proposed a penalty assessment. Hulkly’s fiscal year ends on December 31, 2021. The company’s financial statements are
The Manda Panda Company uses the allowance method to account for bad debts. At the beginning of 2021, the allowance account had a credit balance of $75,000. Credit sales for 2021 totaled $2,400,000 and the year-end accounts receivable balance was $490,000. During this year, $73,000 in receivables
At March 13, 2022, the Securities Exchange Commission is in the process of investigating a possible securities law violation by Now Chemical. The SEC has not yet proposed a penalty assessment. Now’s fiscal year ends on December 31, 2021, and its financial statements are published in March 2022.
Sound Audio manufactures and sells audio equipment for automobiles. Engineers notified management in December 2021 of a circuit flaw in an amplifier that poses a potential fire hazard. An intense investigation indicated that a product recall is virtually certain, estimated to cost the company $2
IGF Foods Company is a large, primarily domestic, consumer foods company involved in the manufacture, distribution and sale of a variety of food products. Industry averages are derived from Troy?s The Almanac of Business and Industrial Financial Ratios. Following are the 2021 and 2020 comparative
As a second-year financial analyst for A.J. Straub Investments, you are performing an initial analysis on Fizer Pharmaceuticals. A difficulty you’ve encountered in making comparisons with its chief rival is that Fizer uses U.S. GAAP and the competing company uses International Financial Reporting
Cupola Awning Corporation introduced a new line of commercial awnings in 2021 that carry a two-year warranty against manufacturer’s defects. Based on their experience with previous product introductions, warranty costs are expected to approximate 3% of sales. Sales and actual warranty
Bell International estimates that a $10 million loss will occur if a foreign government expropriates some company property. Expropriation is considered reasonably possible. How should Bell report the loss contingency?
At December 31, 2021, Newman Engineering’s liabilities include the following:1. $10 million of 9% bonds were issued for $10 million on May 31, 1999. The bonds mature on May 31, 2029, but bondholders have the option of calling (demanding payment on) the bonds on May 31, 2022. However, the option
Kevin Brantly is a new hire in the controller?s office of Fleming Home Products. Two events occurred in late 2021 that the company had not previously encountered. The events appear to affect two of the company?s liabilities, but there is some disagreement concerning whether they also affect
Transit Airlines provides regional jet service in the Mid-South. The following is information on liabilities of Transit at December 31, 2021. Transit’s fiscal year ends on December 31. Its annual financial statements are issued in April.1. Transit has outstanding 6.5% bonds with a face amount of
Fleener Company is in the process of refinancing some long-term debt. Its fiscal year ends on December 31, 2021, and its financial statements will be issued on March 15, 2022. Under current IFRS, how would the debt be classified if the refinancing is completed on December 15, 2021? What if instead
Late in 2021, you and two other officers of Curbo Fabrications Corporation just returned from a meeting with officials of the City of Jackson. The meeting was unexpectedly favorable even though it culminated in a settlement with city authorities that required your company pay a total of $475,000 to
Van Rushing Hunting Goods’ fiscal year ends on December 31. At the end of the 2021 fiscal year, the company had notes payable of $12 million due on February 8, 2022. Rushing sold 2 million shares of its $0.25 par, common stock on February 3, 2022, for $9 million. The proceeds from that sale
Coulson Company is in the process of refinancing some long-term debt. Its fiscal year ends on December 31, 2021, and its financial statements will be issued on March 15, 2022. Under current U.S. GAAP, how would the debt be classified if the refinancing is completed on December 15, 2021? What if
In the March 2022 meeting of Valleck Corporation’s board of directors, a question arose as to the way a possible obligation should be disclosed in the forthcoming financial statements for the year ended December 31. A veteran board member brought to the meeting a draft of a disclosure note that
CircuitTown commenced a gift card program in January 2021 and sold $10,000 of gift cards in January, $15,000 in February, and $16,000 in March 2021 before discontinuing further gift card sales. During 2021, gift card redemptions were $6,000 for the January gift cards sold, $4,500 for the February
Consider the following liabilities of Future Brands, Inc., at December 31, 2021, the company’s fiscal year-end. Should they be reported as current liabilities or long-term liabilities?1. $77 million of 8% notes are due on May 31, 2025. The notes are callable by the company’s bank, beginning
“I see an all-nighter coming on,” Gayle grumbled. “Why did Mitch just now give us this assignment?” Your client, Western Manufacturing, is involved with several situations that possibly involve contingencies. The assignment Gayle refers to is to draft appropriate accounting treatment for
The Heinrich Tire Company recalled a tire in its subcompact line in December 2021. Costs associated with the recall were originally thought to approximate $50 million. Now, though, while management feels it is probable the company will incur substantial costs, all discussions indicate that $50
The following selected transactions relate to liabilities of Interstate Farm Equipment Company for December 2021. Interstate’s fiscal year ends on December 31.Required:Prepare the appropriate journal entries for these transactions. 1. On December 15, received $7,500 from Bradley Farms toward
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
In Lizzie Shoes’ experience, gift cards that have not been redeemed within 12 months are not likely to be redeemed. Lizzie Shoes sold gift cards for $18,000 during August 2021. $4,000 of cards were redeemed in September 2021, $3,000 in October, $2,500 in November, and $2,000 in December 2021. In
Eastern Manufacturing is involved with several situations that possibly involve contingencies. Each is described below. Eastern’s fiscal year ends December 31, and the 2021 financial statements are issued on March 15, 2022.a. Eastern is involved in a lawsuit resulting from a dispute with a
Bavarian Bar and Grill opened for business in November 2021. During its first two months of operation, the restaurant sold gift cards in various amounts totaling $5,200, mostly as Christmas presents. They are redeemable for meals within two years of the purchase date, although experience within the
On December 12, 2021, Pace Electronics received $24,000 from a customer toward a cash sale of $240,000 of diodes to be completed on January 16, 2022. What journal entries should Pace record on December 12 and January 16?
Outdoors R Us owns several membership-based campground resorts throughout the Southwest. The company sells campground sites to new members, usually during a get-acquainted visit and tour. The campgrounds offer a wider array of on-site facilities than most. New members sign a multiyear contract, pay
Sometimes compensation packages include bonuses designed to provide performance incentives to employees. The difficulty a bonus can cause accountants is not an accounting problem, but a math problem. The complication is that the bonus formula sometimes specifies that the calculation of the bonus is
On January 1, 2021, Poplar Fabricators Corporation agreed to grant its employees two weeks of vacation each year, with the stipulation that vacations earned each year can be taken the following year. For the year ended December 31, 2021, Poplar Fabricators’ employees each earned an average of
The unadjusted trial balance of the Manufacturing Equitable at December 31, 2021, the end of its fiscal year, included the following account balances. Manufacturing’s 2021 financial statements were issued on April 1, 2022.Accounts receivable ...............................$ 92,500Accounts
JWS Transport Company’s employees earn vacation time at the rate of 1 hour per 40-hour work period. The vacation pay vests immediately (that is, an employee is entitled to the pay even if employment terminates). During 2021, total salaries paid to employees equaled $404,000, including $4,000 for
The balance sheet at December 31, 2021, for Nevada Harvester Corporation includes the liabilities listed below:a. 11% bonds with a face amount of $40 million were issued for $40 million on October 31, 2012. The bonds mature on October 31, 2032. Bondholders have the option of calling (demanding
The following selected transactions relate to liabilities of United Insulation Corporation. United’s fiscal year ends on December 31.Required:Prepare the appropriate journal entries through the maturity of each liability.2021Jan. 13 Negotiated a revolving credit agreement with Parish Bank that
Camden Biotechnology began operations in September 2021. The following selected transactions relate to liabilities of the company for September 2021 through March 2022. Camden’s fiscal year ends on December 31. Its financial statements are issued in April.2021a. On September 5, opened checking
On July 1, 2021, Ross-Livermore Industries issued nine-month notes in the amount of $400 million. Interest is payable at maturity. Required:Determine the amount of interest expense that should be recorded in a year-end adjusting entry under each of the following independent assumptions: Fiscal
A fellow accountant has solicited your opinion regarding the classification of short-term obligations repaid prior to being replaced by a long-term security. Cheshire Foods, Inc., issued $5,000,000 of short-term commercial paper during 2020 to finance construction of a plant. At September 30, 2021,
Blanton Plastics, a household plastic product manufacturer, borrowed $14 million cash on October 1, 2021, to provide working capital for year-end production. Blanton issued a four-month, 12% promissory note to L&T Bank under a prearranged short-term line of credit. Interest on the note was
On November 1, 2021, Quantum Technology, a geothermal energy supplier, borrowed $16 million cash to fund a geological survey. The loan was made by Nevada BancCorp under a noncommitted short-term line of credit arrangement. Quantum issued a nine-month, 12% promissory note. Interest was payable at
Rell Corporation reports under IFRS No. 9. Rell has an investment in Tirish, Inc. bonds that Rell accounts for at amortized cost, given that the bonds pay only interest and principal and Rell’s business purpose is to hold the bonds to maturity. Rell purchased the bonds for €10,000,000. As of
Assume all of the same facts and scenarios as E 12–30, except that Bloom Corporation classifies its Taylor investment as AFS.Required:1. For each of the scenarios shown in E 12–30, prepare the appropriate entry(s) at December 31, 2021. Indicate how the scenario will affect the 2021 income
Bloom Corporation purchased $1,000,000 of Taylor Company 5% bonds, at their face amount, with the intent and ability to hold the bonds until they matured in 2025, so Bloom classifies its investment as HTM. Unfortunately, a combination of problems at Taylor Company and in the debt securities market
Edible Chemicals Corporation owns a $4 million whole life insurance policy on the life of its CEO, naming Edible Chemicals as beneficiary. The annual premiums are $70,000 and are payable at the beginning of each year. The cash surrender value of the policy was $21,000 at the beginning of
[This is a variation of E 12–20 modified to focus on the fair value option.]As a long-term investment at the beginning of the 2021 fiscal year, Florists International purchased 30% of Nursery Supplies Inc.’s 8 million shares of capital stock for $56 million. The fair value and book value of the
[This is a variation of E 12?12 modified to focus on the fair value option.]Colah Company purchased $1 million of Jackson, Inc., 5% bonds at their face amount on July 1, 2021, with interest paid semi-annually. The bonds mature in 20 years but Colah planned to keep them for less than 3 years, and
[This is a variation of E 12–1 modified to focus on the fair value option.]Tanner-UNF Corporation acquired as a long-term investment $240 million of 6% bonds, dated July 1, on July 1, 2021. Company management has the positive intent and ability to hold the bonds until maturity, but when the bonds
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