Import auto company held a 4-day training program for 20 employees. all employees were paid their regular wages for the time they were released from their regular work. these wages totaled $5,897.64 for the group. refreshments and lunch were served at a cost of $45.50 per person each day. the instructor who conducted the training charged $500.00 per day. supplies and equipment for the program totaled $8.00 per person. travel expenses for the group totaled $22,457.63. what was the total cost for the seminar to the nearest cent?

Need with an adjusting journal entrycmc records depreciation and amortization expense annually. they do not use an accumulated amortization account. (i.e. amortization expense is recorded with a debit to amort. exp and a credit to the patent.) annual depreciation rates are 7% for buildings/equipment/furniture, no salvage. (round to the nearest whole dollar.) annual amortization rates are 10% of original cost, straight-line method, no salvage. cmc owns two patents: patent #fj101 and patent #cq510. patent #cq510 was acquired on october 1, 2016. patent #fj101 was acquired on april 1, 2018 for $119,000. the last time depreciation & amortization were recorded was december 31, 2017.before adjustment: land: 348791equpment and furniture: 332989building: 876418patents 217000