# On 1 January, 2015, Hikers Inc., a U.S.-based company, borrowed £200,000 on a two-year note at a per annum interest of 4.5%. The spot rate on this day was $1.65 per pound. The spot rate on 31 December, 2015, was$1.64 per pound. The journal entries to account for this foreign currency borrowing will include:______

###### Question:

On 1 January, 2015, Hikers Inc., a U.S.-based company, borrowed £200,000 on a two-year note at a per annum interest of 4.5%. The spot rate on this day was $1.65 per pound. The spot rate on 31 December, 2015, was$1.64 per pound. The journal entries to account for this foreign currency borrowing will include:______

### Derst Inc. sells a particular textbook for $27. Variable expenses are$20 per book. At the current volume of 43,000 books sold per year the company is just breaking even. Given these data, the annual fixed expenses associated with the textbook total: Multiple Choice $860,000$1,161,000 $1,462,000$301,000

Derst Inc. sells a particular textbook for $27. Variable expenses are$20 per book. At the current volume of 43,000 books sold per year the company is just breaking even. Given these data, the annual fixed expenses associated with the textbook total: Multiple Choice $860,000$1,161,000 $1,462,000$3...

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