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NEW QUESTION: 1
At December 31, Year 1, an entity has the following account balances:
The preference shares are cumulative and nonparticipating and have a call price of US $55 per share. The journal entry to record the redemption of all preferences shares on January
2. Year 2, pursuant to the call provision is
A. Option C
B. Option A
C. Option B
D. Option D
Answer: D
Explanation:
The exercise of the call provision resulted in the redemption of the 10.000 preference shares issued and outstanding at the call price of US 8550.00010.000 shares $55 call price per share). To eliminate the carrying amount of the preference shares and recognize the cash paid in this transaction, the required journal entry is to debit preference shares for US $500.000. debit share premium: preference for US $20.000, and credit cash for US $550.000. The difference of US $30.000$550.000 cash - $520,000 carrying amount of the preference shares) is charged to equity debit retained earnings). No loss is reported because the recognition of a gain or loss on transactions involving an entity's own shares is prohibited.
NEW QUESTION: 2
When designing views, which process can assist in reducing the amount of data to display?
A. Pruning
B. Post-filtering
C. Summarizing
D. Thresholds
Answer: B
NEW QUESTION: 3
A customer decided to install an IBM i LPAR on an E870, which hosts AIX and VIOS partitions. The server does not contain a DVD Unit (#5771).
What is the least expensive option to install an IBM i operating system?
A. Use the internal tape device to load IBM i.
B. Configure a vSCSI adapter and use the Virtual Media Repository.
C. Attach an external DVD drive via the USB port in front of the System Control Unit
D. Install an IBM i partition using the existing NIM server.
Answer: C
Explanation:
A virtual media repository may be used to substitute for a DVD device if using
VIOS.
Reference: http://www.redbooks.ibm.com/redpapers/pdfs/redp5137.pdf (page 36)