Problems     Chapter 3: P3-5, P3-9 P3-10, P3-22; Chapter 4: P4-1, P4-4, P4-7, P4-8 Week     2 P3-5  Everdeen Mining, Inc., ended 2015 with a net profit before taxes of $436,000.   The company is subject to a 40% tax rate and must pay $64,000 in preferred stock dividends before distributing any earnings on the 170,000 shares of common stock currently outstanding.        a. Calculate Philagem’s 2015 earnings per share (EPS) b. If the firm paid common stock dividends of $0.80 per share, how many dollars would go to retained earnings? P3-9 Initial sale prince of common stock Haymitch Corporation has one issue of preferred stock and one issue of common stock outstanding.  Given Beck’s stockholders’ equity account that follows, determine the original price per share at which the firm sold its single issue of common stock. P3-10 Statement of retained earnins Hayes Enterprises began 2015 with a retained earnings balance of $928,000. During 2015, the firm earned $377,000 after taxes.  From this amount, preferred stockholders were paid $47,000 in dividends.  At year-end 2015, the firm’s retained earnings totaled $1,048,000.  The firm had 140,000 shares of common stock outstanding during 2015. a. Prepare a statement of retained earnings for the year ended December 31, 2012 for Hayes Enterprises.  (Note: be sure to calculate and include the amon of cash dividends paid in 2012. b. Calculate the firm’s 2015 earnings per share (EPS) c. How large a per-share cash dividend did the firm pay on common stock during 2015? P4-1 Depreciation On March 20, 2015, Norton Systems acquired two new assets.  Asset A was research equipment costing $17,000 and having a 3-year recovery period.  Asset B was duplicating equipment having an installed cost of $45,000 and a 5-year recovery period.  Using the MACRS depreciation percentages in Table 4.2, prepare a depreciation schedule for each of these assets. P4-4 Depreciation and accounting cash flow A firm in the third year of depreciating its only asset, which originally cost $180,000 and has a 5-year MACRS recovery period, has gathered the following data relative to the current year’s operations: Accruals            $15,000 Current assets            $1,20,000 Interest expense            $15,000 Sales revenue            $4,00,000 Inventory            $70,000 Total costs before depreciation, interest, and taxes            $2,90,000 Tax rate on ordinary income            40% a. Use the relevant data to determine the operating cash flow (see Equation 4.2) for the current year. P4-7 A firm has actual sales of $65,000 in April and $60,000 in May.  It expects sales of $70,000 in June and $100,000 in July and in August.  Assuming that sales are the only source of cash inflows and that half of them are for cash and the remainder are collected evenly over the following 2 months, what are the firm’s expected cash receipts for June, July and August? P4-8 Cash disbursement schedule Maris Brothers, Inc., needs a cash disbursement schedule for the months of April, May, and June.  Use the format of Table 4.9 and the following information in its preparation.

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