170.Which one of the following would cause a lease to be accounted for as a capital lease? A. The lease payments are greater than $10,000 per month. B. The leased property is located on premises owned by the lessee. C. The lease term is more than 75% of economic life of the property. D. The value of the leased property is greater than 10% […]
Question economic reality of the delivery equipment, and we can improve our bottom line by using that depreciation method. Temecula used and depreciated its delivery equipment through 2016. An internal sudit of the frm’s long-term assets in January 2017 revealed that the delivery equipment only had a value of $220,000. This diminshed value was Chapter 4 CASE 4-1 Temecula Inc. began business on January 1, […]
140. Flores Realty Corporation had the following balance sheet accounts and balances: Accounts Payable $6,000 Common Stock ? Accounts Receivable 1,000 Equipment $7,000 Building ? Land 7,000 Cash 3,000 Retained Earnings 2,000 If the balance of the Building account were $14,000 and $3,000 of Accounts Payable were paid in cash, what would be the balance of the Common Stock […]
64. A $500,000 bond issue sold for $490,000. Therefore, the bonds: a.Sold at a discount because the stated interest rate was higher than the market rate. b.Sold for the $500,000 face amount less $10,000 of accrued interest. c.Sold at a premium because the stated interest rate of was higher than the market rate. d.Sold at a discount because the market interest rate was […]
140.When costs to purchase inventory regularly decline, which method of inventory costing will yield the lowest cost of goods sold? A.FIFO. B.LIFO. C.Weighted average. D.Specific identification. E.Gross margin. 141.IFRS reporting currently does not allow which method of inventory costing? A.Specific identification. B.FIFO. C.LIFO. D.Weighted average. E.Lower of cost or market. […]
31. An example of extrinsic motivation is A. challenging work. B. variety of work. C. promotion. D. social interaction. Extrinsic motivation depends on rewards (such as pay and benefits) controlled by an external source. 32. In agency theory, the _____ seeks to direct the behavior of the _____. A. owner; principal B. agent; principal C. manager; agent D. principal; agent As per the agency theory, the principal is a person who […]
220. The adjusted trial balance of E. Pace, Consultant, is entered on the partial work sheet below. Complete the worksheet using the following information: a. Salaries earned by employees that are Unpaid and unrecorded, $500. b. An inventory of supplies showed $800 of Unused supplies still on hand. c. Depreciation on equipment, $1,300. E. PACE, CONSULTING Work Sheet For the year ended December 31 […]
41) A corporation has a required rate of return [RRR] of 13% for all subsidiaries. They have determined that the 13% is too high for a new subsidiary, which earned residual income of $200,000 in year 1, and $300,000 in year 2. Operating income for the new subsidiary (established with an investment of $4,500,000), was $750,000 for year 1 and $650,000 for year 2. […]
21) A division of a company manufactures two products, which are in high demand in the defence industry. Product A is stamped out in a machine press, at the rate of 10,000 per hour. Product B is identical to product A, with the exception that it is made from thicker steel, and requires the machine press to be recalibrated. Product A is produced on […]
58.When recording a business transaction into the general ledger, certain steps are followed. Identify the statement below that is NOTCORRECT regarding this process. A.The process of transferring data from the journal to the ledger is called posting. B.All transactions are recorded first in the general journal and then they are transferred to the general ledger. C.All transactions are recorded first in the general ledger […]
Interesting Tips Help You Sew Great Collars
When you choose a shirt (T-shirt, shirt, or any kind of shirt), the collar is one of the important positions that you should pay attention to.
If you need a shirt to attend a luxurious party, or you're going to have fun with your friends on weekends, a shirt will be perfect when it has a nice collar. However, sewing a collar is not a simple technique. So how did you sew the collar fit and beautiful using the best sewing machine for home use?
Tips Help You Sew Great Collars
With the help of 
top sewing machines for beginners , you can create the best collar for your project. You need to practice and practice continuously to master the sewing of the collar. In this article, I have some interesting tips to help you sew cool collars!
Tip 1: Long Collar Seam
One of the most important steps, when you sew the collar, is to transfer the pattern. If you have a collar stand, look at it and you'll see dots and notches. They are instructions for attaching your shoulders correctly. Now, you will sew the collar (at the right side) with only a long seam.
When sewing a collar, try to reduce the bulk areas. I recommend you reduce it to 3/8. Remember the pattern of the collar must be at 3/8. This helps you reduce the bulk seams. Moreover, your collar will be slimmer and trimmer. Finally, you need to open the long seam and make the edges become crisp.
Tip 2: Trim the Collar
When sewing a collar, you should sew short edges seam and use short stitches. This brings safety and strength to your collar. Note that you must trim the ends of the collar. Take this step carefully to make it neat. Next, you will cut diagonally at the angle of the collar.
If your collar project is the right side out, make sure the sides are equal and neat from the corner. When you want to attach it to your shirt, remove the bulky areas as they can unbalance your sewing project even if you use the best basic sewing machine 
for newbies. Then, use the tools to push the collar out. At this time, the shape of the collar will be clear.
Tip 3: Final Press
In this step, you will rotate your collar to its original shape and then you will press it. You press from the rounded edges on the collar first, and you will adjust the seam edge to make it crisp. If you create a fit collar with the exact seam, you have a nice shirt!
Sew collar using a beginner sewing machine
After pressing the collar, you will come to the sewing step. You will attach your great collar to the neckline. In this step, let use short stitches. Try to create neatness between the collar and the neckline. It will help your shirt look professional.
Now, if you are trying to start a collaring project with your best heavy duty sewing machine for home use 
, apply the tips I provided in this article. Using a strong heavy duty sewing machine will ensure that you can sew through many layers of fabric quickly than regular sewing machines.
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