Assume Swifty Corporation restricted retained earnings in the amount of $69,320 on December 31, 2020. After this action, what would Swifty report as total retained earnings in its December 31, 2020, balance sheet? Total retained earnings

Suppose that the firm cherryblossom has an orchard they are willing to sell today. the net annual returns to the orchard are expected to be $50,000 per year for the next 20 years. at the end of 20 years, it is expected the land will sell for $30,000. calculate the market value of the orchard if the market rate of return on comparable investments is 16%.