He following information is available for barnes company for the fiscal year ended december 31: beginning finished goods inventory in units 0 units produced 7,200 units sold 5,200 sales $ 676,000 materials cost $ 144,000 variable conversion cost used $ 72,000 fixed manufacturing cost $ 540,000 indirect operating costs (fixed) $ 104,000 the absorption costing ending inventory is: multiple choice $198,000 $214,000 $210,000 $182,000

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In a sumif conditional function, what should be the order of terms in the parentheses?

On january 1, 2017, fisher corporation purchased 40 percent (90,000 shares) of the common stock of bowden, inc. for $980,000 in cash and began to use the equity method for the investment. the price paid represented a $48,000 payment in excess of the book value of fisher's share of bowden's underlying net assets. fisher was willing to make this extra payment because of a recently developed patent held by bowden with a 15-year remaining life. all other assets were considered appropriately valued on bowden's books. bowden declares and pays a $90,000 cash dividend to its stockholders each year on september 15. bowden reported net income of $400,000 in 2017 and $348,000 in 2018. each income figure was earned evenly throughout its respective year. on july 1, 2018, fisher sold 10 percent (22,500 shares) of bowden's outstanding shares for $338,000 in cash. although it sold this interest, fisher maintained the ability to significantly influence bowden's decision-making process. prepare the journal entries for fisher for the years of 2017 and 2018. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field. do not round intermediate calculations. round your final answers to the nearest whole dollar.)