On January 2, abc co. purchased 10% of XYZ Co.’s outstanding common stock for $400,000, which equaled the carrying amount and fair value of 10% of XYZ’s net assets. ABC is the largest stockholder in XYZ and ABC has the majority of the seats on XYZ’s board of directors. XYZ reported net income of $500,000 for the current year and paid total cash dividends of $150,000. On its December 31 balance sheet, what amount should ABC report as its investment in XYZ? A. $450,000.
B. $435,000.
C. $400,000.
D. $385,000.

B. $435,000.

Explanation:

Sine ABC has significant influence over XYZ, it must use the equity method to record its investment.

January 2

Dr Investment in XYZ 400,000

    Cr Cash 400,000

Dividends

Dr Cash 15,000

    Cr Investment in XYZ 15,000

Net income

Dr Investment in XYZ 50,000

    Cr Investment revenue 50,000

a.

among other factors, composers started writing dynamic markings in their scores because "new instruments allowed for more dynamic ranges and contrast."

dynamics allude to the loudness or softness of music. dynamics offer an approach to demonstrate articulation in sheet music. they to drive the enthusiastic substance of music through volume and force. maybe you could alter both the volume and the shading profundity on your screen at the same time. we can likewise think about the force side of elements as the quality of a note. a few notes are intended to be played delicately and gently, while others are intended to be played all the more firmly.  

some dynamics markings have a letter 'm,' which remains for mezzo, signifying 'medium.' so a mezzo piano unique stamping resembles this (mp) and intends to play medium calm, while a mezzo specialty dynamic resembles this (mf) and intends to play medium loud.