Tyrell co. entered into the following transactions involving short-term liabilities in 2016 and 2017. 2016 apr. 20 purchased $39,500 of merchandise on credit from locust, terms n/30. tyrell uses the perpetual inventory system. may 19 replaced the april 20 account payable to locust with a 90-day, $35,000 note bearing 9% annual interest along with paying $4,500 in cash. july 8 borrowed $66,000 cash from nbr bank by signing a 120-day, 10% interest-bearing note with a face value of $66,000. paid the amount due on the note to locust at the maturity date. paid the amount due on the note to nbr bank at the maturity date. nov. 28 borrowed $21,000 cash from fargo bank by signing a 60-day, 6% interest-bearing note with a face value of $21,000. dec. 31 recorded an adjusting entry for accrued interest on the note to fargo bank. 2017 paid the amount due on the note to fargo bank at the maturity date.

Suppose that xtel currently is selling at $40 per share. you buy 500 shares using $15,000 of your own money, borrowing the remainder of the purchase price from your broker. the rate on the margin loan is 8%. a. what is the percentage increase in the net worth of your brokerage account if the price of xtel immediately changes to (a) $44; (b) $40; (c) $36? (leave no cells blank - be certain to enter "0" wherever required. negative values should be indicated by a minus sign. round your answers to 2 decimal places.) b. if the maintenance margin is 25%, how low can xtel’s price fall before you get a margin call? (round your answer to 2 decimal places.) c. how would your answer to requirement 2 would change if you had financed the initial purchase with only $10,000 of your own money? (round your answer to 2 decimal places.) d. what is the rate of return on your margined position (assuming again that you invest $15,000 of your own money) if xtel is selling after one year at (a) $44; (b) $40; (c) $36? (negative values should be indicated by a minus sign. round your answers to 2 decimal places.) e. continue to assume that a year has passed. how low can xtel’s price fall before you get a margin call? (round your answer to 2 decimal places.)

The following pertains to smoke, inc.’s investment in debt securities: on december 31, year 3, smoke reclassified a security acquired during the year for $70,000. it had a $50,000 fair value when it was reclassified from trading to available-for-sale. an available-for-sale security costing $75,000, written down to $30,000 in year 2 because of an other-than-temporary impairment of fair value, had a $60,000 fair value on december 31, year 3. what is the net effect of the above items on smoke’s net income for the year ended december 31, year 3?

Which external factor has enabled addition of special effects in advertisements and tracking of responses of customers over websites?