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Select all that apply: When applying the revenue test to determine if a segment is a reportable segment, the segment's revenues are compared to the total for the entity. Which of the following revenue items should be included in the revenue calculation?

The account that records expenses, gains and losses is

Which of the following requires filing a gift tax return if the transfer exceeds the available annual gift tax exclusion?

The target capital structure of Cerberus Co. is 50% debt, 10% preferred equity, and 40% common equity. The interest rate on debt is 8%, the yield on the preferred is 10%, the cost of common equity is 12%, and the tax rate is 40%. Cerberus does not anticipate issuing any new stock. What is Cerberus' weighted-average cost of capital?

The following bank reconciliation statement has been prepared by a trainee accountant: $ Overdraft per bank statement 3,860 Less: Unpresented cheques 9,160 ––––––– 5,300 Add: Outstanding lodgements 16,690 ––––––– Cash at bank 21,990 ––––––– What should be the correct balance per the cash book?