E9-7
2011 30,000-2,000/8 = 3,500
2012 30,000-2,000/8 = 3,500
(30,000-2,000)/100,000 = .28 mile
2011 15,000*.28 = 4,200
2012 12,000/.28 = 3,360
2011 30,000*25% = 7,500
2012 (30,000-7,500)*25% = 5,625
E10-5
1,780-301.63-135.73 = 1342.64 net pay
E10-10
500,000*10%/2 = 25,000
E10-15
(240,000*10%)*.5 = 12,000
(240,000-12,000)*10%*.5 = 1,140
E10-18
562,613*5% = 28,131
(600,000*9%)*.5 = 27,000
28,131 – 27,000 = 1,131
(562,613+1,131)*5% = 28,187
28,187-27,000 = 1,187
P10-5A
400,000*8%*.5 = 16,000 29,433-16,000 = 13,433 400,000-13,433 = 386,567
386,567*8%*.5 = 15,463 29,433-15,463 = 13,970 386,567-13,970 = 372,597
372,597*8%*.5 = 14,904 29,433-14,904 = 14,529 372,597-14,529 = 358,068
358,068*8%*.5 = 14,323 29,433-14,433 = 15,110 358,068-15,110 = 342,958
13433+13970 = 27,403 current liability 372,597-27,403 = 345,194 long-term
P10-9A
2,500,000*104% = 2,600,000 2,600,000-2,500,000 = 100,000
100,000/20 = 5,000 100,000-5,000 = 95,000
2,500,000*8%*.5 = 100,000
2,500,000*98% = 2,450,000 2,500,000-2,450,000 = 50,000
2,500,000*8%*.5 = 100,000 50,000/20 = 2,500
100,000+2,500 = 102,500
2,500,000-95,000 = 2,405,000 2,500,000-47,500 = 2,452,500
E10-11
300,000*8%*.5 = 12,000