Skyline florists uses an activity-based costing system to compute the cost of making floral bouquets and delivering the bouquets to its commercial customers. company personnel who earn $260,000 typically perform both tasks; other firm-wide overhead is expected to total $60,000. these costs are allocated as follows:
bouquet production delivery other
wages and salaries 60 % 30 % 10 %
other overhead 50 % 40 % 10 %
skyline anticipates making 20,500 bouquets and 4,000 deliveries in the upcoming year.
1. the cost of wages and salaries and other overhead that would be charged to each delivery is closest to
2.the cost of wages and salaries and other overhead that would be charged to each delivery is closest to

Depreciation on the company's equipment for 2017 is computed to be $18,000.the prepaid insurance account had a $6,000 debit balance at december 31, 2017, before adjusting for the costs of any expired coverage. an analysis of the company's insurance policies showed that $1,100 of unexpired insurance coverage remains.the office supplies account had a $700 debit balance on december 31, 2016; and $3,480 of office supplies were purchased during the year. the december 31, 2017, physical count showed $300 of supplies available.two-thirds of the work related to $15,000 of cash received in advance was performed this period.the prepaid insurance account had a $6,800 debit balance at december 31, 2017, before adjusting for the costs of any expired coverage. an analysis of insurance policies showed that $5,800 of coverage had expired.wage expenses of $3,200 have been incurred but are not paid as of december 31, 2017.

For the year ended december 31, a company has revenues of $323,000 and expenses of $199,000. the company paid $52,400 in dividends during the year. the balance in the retained earnings account before closing is $87,000. which of the following entries would be used to close the dividends account?

What is the sequence of events that could lead to trade surplus