At August 31, Cullumber Company has a cash balance per books of $8,500 and the following additional data from the bank statement: charge for printing Cullumber Company checks $35 and interest earned on checking account balance $40. In addition, Cullumber Company has outstanding checks of $740. Determine the adjusted cash balance per books at August 31. The adjusted cash balance per books at August 31

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Coop inc. owns 40% of chicken inc., both coop and chicken are corporations. chicken pays coop a dividend of $10,000 in the current year. chicken also reports financial accounting earnings of $20,000 for that year. assume coop follows the general rule of accounting for investment in chicken. what is the amount and nature of the book-tax difference to coop associated with the dividend distribution (ignoring the dividends received deduction)?