At january 1, 2018, café med leased restaurant equipment from crescent corporation under a nine-year lease agreement. the lease agreement specifies annual payments of $25,000 beginning january 1, 2018, the beginning of the lease, and at each december 31 thereafter through 2025. the equipment was acquired recently by crescent at a cost of $180,000 (its fair value) and was expected to have a useful life of 13 years with no salvage value at the end of its life. (because the lease term is only 9 years, the asset does have an expected residual value at the end of the lease term of $50,995.) crescent seeks a 10% return on its lease investments. by this arrangement, the lease is deemed to be an operating lease. (fv of $1, pv of $1, fva of $1, pva of $1, fvad of $1 and pvad of $1) (use appropriate factor(s) from the tables provided.)

required:
1. what will be the effect of the lease on café med's earnings for the first year? (ignore taxes) (enter decreases with negative numbers.)
2. what will be the balances in the balance sheet accounts related to the lease at the end of the first year for café med? (ignore taxes)
(for all requirements, round your intermediate calculations to the nearest whole dollar amount.)

The management at a pesticide manufacturing company has observed a decline in quality measures. the managers ask robin, the firm's hr manager, to investigate whether training might solve the problem. robin conducts needs assessment and recommends a training plan. which of the following conditions would most likely have been an observation during robin's person analysis?

What is overdraft protection (odp)? a.) a cheap and easy way to always avoid overdrawing a bank account b.) a service to automatically transfer available funds from a linked account to cover purchases, prevent returned checks and declined items when you don’t have enough money in your checking account at the time of the transaction. c.) an insurance policy sold by banks to prevent others from withdrawing your money d.) a service provided by the government that insures individuals bank deposits up to $250,000

Exercise 18-15 sheffield appliance center is an experienced home appliance dealer. sheffield appliance center also offers a number of services for the home appliances that it sells. assume that sheffield appliance center sells ovens on a standalone basis. sheffield appliance center also sells installation services and maintenance services for ovens. however, sheffield appliance center does not offer installation or maintenance services to customers who buy ovens from other vendors. pricing for ovens is as follows. oven only $790 oven with installation service 850 oven with maintenance services 970 oven with installation and maintenance services 990 in each instance in which maintenance services are provided, the maintenance service is separately priced within the arrangement at $180. additionally, the incremental amount charged by sheffield appliance center for installation approximates the amount charged by independent third parties. ovens are sold subject to a general right of return. if a customer purchases an oven with installation and/or maintenance services, in the event sheffield appliance center does not complete the service satisfactorily, the customer is only entitled to a refund of the portion of the fee that exceeds $790. assume that a customer purchases an oven with both installation and maintenance services for $990. (b) indicate the amount of revenue that should be allocated to the oven, the installation, and to the maintenance contract.