(2)租賃合約顯示租期五年，大北公司需於每年年底支付租金$100,000，租約到期時大北公司需將運輸設備歸還南西公司，南西公司之租賃隱含利率為 10%。大北公司 X2 年綜合損益表上與此租賃相關之資訊為何？（包含會計科目與金額）（期間五期，利率 10%之年金現值因子為 3.790787）

(3) 承上小題，大北公司在 X2 年底資產負債表上與此租賃相關之資訊為何？(包含會計科目與金額)

(1) X2 年銷貨收入

(2) X2 年銷貨成本

(3) X2 年不含折舊與攤銷之營業費用

(4) X2 年折舊費用

(5) X2 年 7 月 1 日出售專利權之現金流入

1. The controller for Haley Corporation is concerned about certain business transactions that the company experienced during 2022. The controller, after discussing these matters with various individuals, has come to you for advice. The transactions at issue are presented below. ● The company has decided to switch from the direct write-off method in accounting for bad debt expense to the percentage-of-receivables approach. Assume that Haley Corporation has recognized bad debt expense as the receivables have actually become uncollectible in the following way:The controller estimates that an additional $65,400 will be charged off in 2023: $11,400 applicable to 2021 sales and $54,000 to 2022 sales. ● Inventory has been shipped on consignment. These transactions have been recorded as ordinary sales and billed as such on account. At December 31, 2022, inventory billed and in the hands of consignees amounted to $400,000. The percentage markup on selling price is 20%. Assume that consigned inventory is sold the following year. The company uses the perpetual inventory system. Instructions Assume that Haley Corporation reported net income of $1,000,000 for 2022. What is the corrected net income after reviewing the above transactions?

2. Howard Corp. sponsors a defined-benefit pension plan for its employees. On January 1, 2022, the following balances related to this plan.As a result of the operation of the plan during 2022, the actuary provided the following additional data at December 31, 2022. Instructions What is the pension expense for Howard Corp. for the year 2022?

3. During 2022, a construction company changed from the cost-recovery method to the percentage-of-completion method for accounting purposes but not for tax purposes. Gross profit figures under both methods for the past three years appear below: Assuming an income tax rate of 40% for all years, the effect of this accounting change on prior periods should be reported by a credit of what amount on the 2022 retained earnings statement?

4. The following information was taken from the books and records of Ludwick, Inc.: Net income € 280,000 \( \bullet \) Capital structure: a. Convertible \( 6\% \) bonds. Each of the 300, €1,000 bonds is convertible into 50 ordinary shares at the present date and for the next 10 years. 300,000 b. €10 par, 200,000 ordinary shares issued and outstanding during the entire year. 2,000,000 c. Share warrants outstanding to buy 16,000 ordinary shares at €20 per share. Other information: a. Bonds converted during the year None b. Income tax rate 30% c. Convertible debt was outstanding the entire year d. Average market price per share of common stock during the year €32 e. Warrants were outstanding the entire year f. Warrants exercised during the year None Instructions Compute diluted earnings per share.

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