Push Company owns 60% of Shove Company's outstanding common stock. Intra-entity sales are as follows in Year 20X1: Inventory Costs $70,000 Inter-company Purchase Price $100,000 Ending Inventory $20,000 Assume Push sold the inventory to Shove. Using the fully adjusted equity method, what amount would be recorded by Push to defer the unrealized gross profit on inventory sales to Shove in 20X1

You wish to retire in 13 years, at which time you want to have accumulated enough money to receive an annual annuity of $23,000 for 18 years after retirement. during the period before retirement you can earn 9 percent annually, while after retirement you can earn 11 percent on your money. what annual contributions to the retirement fund will allow you to receive the $23,000 annuity? use appendix c and appendix d for an approximate answer, but calculate your final answer using the formula and financial calculator methods.