Use the information provided for Harding Company to answer the question that follow. Harding Company Accounts payable $39,021 Accounts receivable 73,265 Accrued liabilities 6,289 Cash 16,185 Intangible assets 37,974 Inventory 89,911 Long-term investments 90,384 Longterm liabilities 72,304 Notes payable (shortterm) 28,639 Property, plant, and equipment 690,296 Prepaid expenses 2,430 Temporary investments 39,869 Based on the data for Harding Company, what is the amount of working capital? Oa. $147,711 Ob. $221,660 Oc, $687,866 Od. $1,040,314 Assume the following sales data for a company: Current year $737,664 Preceding year 526,390 What is the percentage increase in sales from the preceding year to the current year (rounded to one decimal place)? Oa, 68.8% Ob_ 401% Oc, 28.6% Od. 11.5% In the manufacture of 9,200 units of a product, direct materials cost incurred was $177,600, direct labor cost incurred was $105,200, and applied factory overhead was $45,400. What is the total conversion cost? Oa. $150,600 Ob. $45,400 Oc. $177,600 Od. $328,200 A company reports the following: Sales $705,180 Average accounts receivable (net) 102,200 Determine (a) the accounts receivable turnover and (b) number of days' sales in receivables. Round your answers to one decimal place. Assume a 365-clay year. 3. Accounts receivable turnover :] :l b. Number of days' sales in receivables days A company reports the following: Cost of merchandise sold $2,963,800 Average merchandise inventory 255,500 Determine (a) the inventory turnover and (b) the number of days' sales in inventory. Assume a 365day year. Round your answers to one decimal place. a. Inventory turnover C] [:1 b. Number of days' sales in inventory days Department M had 3,000 units 52% completed in process at the beginning of June, 13,800 units completed during June, and 1,400 units 30% completed at the end of June. What was the number of equivalent units of production for conversion costs for June if the firstin, firstout method is used to cost inventories? 03, 14,220 units 0 b. 10,800 units O c, 15,620 units Od. 12,660 units On January 1 of the current year, Barton Corporation issued 12%, 5-year bonds with a face value of $115,000. The bonds are sold for $109,250. The bonds pay interest semiannually on June 30 and December 31, and the maturity date is December 31, 5 years from now. Barton records straight-line amortization of the bond discount. The bond interest expense for the current year ended December 31 is Oa. $15,525 Ob. $14,950 Oc. $575 Od. $6,900