lark company, which uses the high-low method, had total costs of $30,370 at its lowest level of activity, when 7,100 units were sold. when, at its highest level of activity, sales equaled 12,700 units, total costs were $39,890. lark would estimate fixed costs as:
Answers
Applying the high-low technique: Total expenses - units Equals a decimal when subtracted. Answer: Decimal times the greatest unit multiplied. The solution is to deduct the biggest total cost.
The high-low approach is a methodology used in cost accounting to divide mixed expenses into variable & fixed costs. Using the high-low technique: (Highest activity cost – Lowest activity cost) x (Highest activity units – Lowest activity units) = Variable cost per unit. Fixed cost is equal to the cost of the highest activity, or (Variable cost x the highest activity units). Fixed expenses + (Is around + Unit activity) equals high-low cost. You must first determine the fixed cost component and afterwards the variable cost component, after which you must enter the data into to the cost model formula. The high-low strategy involves calculating fixed costs after determining variable costs. Costs which have already been spent and that actions made now or in the future cannot change. the price of making one additional unit.
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Related Questions
Describe the internal control issue in the following situation. The mail clerk opens the mail, records the receipts, and turns this record and the receipts over to the bookkeeper, who deposits the receipts in the bank. The bookkeeper then records the receipts in the customer accounts.
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The internal control issue in the situation with the mail clerk opening the mail and recording the receipts, and the bookkeeper recording the deposits, is Segregation of Duties.
What is the Segregation of Duties internal control ?The procedures, checks, and balances that must be put in place when a business expands are known as internal controls. Any component of your business, from IT to human resources, can be related to internal controls.
One important internal control is the separation of duties, which prevents employees from being able to commit fraud or errors while also covering them up while performing their regular duties.
The idea that managing a firm shouldn't be the responsibility of one person forms the cornerstone of segregation of roles. No one individual should be in charge of any task that could result in fraud or other illegal activities that could hurt the business.
This is why the mail clerk and the bookkeeper should not be doing the number of tasks that they do.
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An expansionary monetary policy may promote long-run growth if it leads to
(A) an increase in consumption.
(B) an increase in investment.
(C) an increase in government spending.
(D) a constant level of government spending.
(E) a decrease in net exports.
Answers
An expansionary monetary policy may promote long-run growth if it leads to (B) an increase in investment.
Expansionary monetary policy is a type of macroeconomic monetary policy that aims to increase the money supply to encourage lending, borrowing, and investment.
By lowering interest rates and increasing the money supply, expansionary monetary policy is intended to boost spending and stimulate economic growth. The increased investment, in turn, may lead to increased production, higher employment, and ultimately long-run growth.
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Benito's family is thinking of relocating from Los Angeles to Oakland to save money. They set up a budget comparing the cost of living for both cities. Oakland Los Angeles Budget Item Cost Cost Housing $565 $1200 Food $545 $655 Health Care $245 $495 Taxes $450 $625 Other Necessities $350 $495 Monthly Total How much money will they save monthly by the move to Oakland? $1315 $1560 $1665 $1765
Answers
Answer:
Total monthly saving = $1,315
Explanation:
Given:
Oakland Los Angeles
Cost Housing $565 $1200
Food $545 $655
Health Care $245 $495
Taxes $450 $625
Other Necessities $350 $495
Find:
Total monthly saving
Computation:
Saving in house = $1200 - $565 = $635
Saving in food = $655 - $545 = $110
Saving in health care = $495 - $245 = $250
Saving in taxes = $625 - $450 = $175
Saving in necessities = $495 - $350 = $145
Total monthly saving = $635+$110+$250+$175+$145
Total monthly saving = $1,315
Answer:
A) $1,315
Explanation:
I took the test on Edge
Which is the most common type of precipitation?
Answers
Answer: Rain.
Explanation:
Bill Nye.
Answer: Rain
Explanation:
Select two learning styles from the following list. Describe ways in which each of the two learning styles prefer to learn. Bodily/kinesthetic, interpersonal, intrapersonal, logical/mathematical, naturalistic, rhythmic/musical, verbal/linguistic.
Answers
Answer:
interpersonal
positive behaviors used when interacting with others
intrapersonal
relationship with self
Explanation:
I really don't have an explanation sorry
4. Tim moves to a different state and buys a house in his new city. His new house is bigger than the apartment he lived in before, so he also buys new furniture. His property taxes are higher for his new house, but sales tax he pays on his new furniture is lower. Which of these taxes is progressive, and which are regressive? What is the difference between a progressive and a regressive tax? (8 points)
Answers
Answer:
Property tax is progressive
Sales Tax is regressive
A progressive tax is one that takes a higher proportion of revenue from high-income people than it does from low-income people. A regressive tax is one that takes a higher percentage of low-income people's income than it does from high-income people.
Explanation:
A certain construction company is obligated to pay
25.12% on earned wages into Worker's
Compensation insurance.
What is the Worker's Compensation payment on
$25,000 of wages?
Worker's Comp. payment = $ [?]
Answers
If a certain construction company is obligated to pay 25.12% on earned wages into Worker's Compensation insurance. The Worker's Compensation payment on $25,000 of wages is: $6,280.
What is worker compensation payment?Workers' compensation can be defined as a form of insurance that help to provide benefit to people that are injured or had accident in their workplace and this benefit is a form of compensation.
Now let find the worker compensation payment using this formula
Workers' compensation payment = Percentage on earned wages × Wages
Let plug in the formula
Workers' compensation payment = 25.12% × $25,000
Workers' compensation payment = $6,280
Therefore we can conclude that Workers' compensation payment is the amount of $6,280.
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Answer:
If a certain construction company is obligated to pay 25.12% on earned wages into Worker's Compensation insurance. The Worker's Compensation payment on $25,000 of wages is: $6,280.
Explanation:
After the subsidy, parts of the areas of consumer surplus and producer surplus overlap. Why does this overlap occur?
Government encouragement of additional production and consumption increases the gains from trade. The gains in consumer surplus and producer surplus outweigh the cost of the subsidy. The presence of government money in the market allows both consumer surplus and producer surplus to increase
Answers
After the subsidy, parts of the areas of consumer surplus and producer surplus overlap because of the government encouragement of additional production are increased, and the presence of government money in the market allows both consumer surplus and producer surplus to increase.
The subsidy is an amount of money paid by the government to producers or consumers of a product to keep prices lower than they would be under normal market conditions. This increases the amount of the good that is produced and consumed. This results in increased benefits to both the producers and consumers of the product.
The subsidy causes the demand curve to shift outward, increasing the quantity demanded of the product. This increase in demand raises the price of the product. The increase in demand also increases the supply of the product, which lowers the price of the product. As a result, the producer surplus increases, and the consumer surplus decreases.The government can use the subsidy to encourage production and consumption of a good. This results in an increase in the gains from trade. The gains in consumer surplus and producer surplus outweigh the cost of the subsidy. The presence of government money in the market allows both consumer surplus and producer surplus to increase.
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A factory is considered what type of resource?
land
labor
physical capital
human capital
Answers
A factory falls under the category of physical capital, representing tangible assets and infrastructure utilized in the production process. Option C.
Physical capital refers to the tangible assets that are used in the production process to create goods or services. These assets include machinery, equipment, buildings, vehicles, and infrastructure. They are essential resources that contribute to the production capacity and efficiency of a business or organization.
A factory is a prime example of physical capital as it represents a dedicated space or facility equipped with machinery, tools, and equipment designed for manufacturing or production activities. It provides the necessary infrastructure and resources for transforming raw materials into finished products.
Factories typically house specialized equipment and machinery specific to the industry or production process they serve. This physical capital enables businesses to carry out mass production, streamline operations, and achieve economies of scale.
Physical capital is an important factor of production alongside other resources such as land, labor, and human capital. It plays a crucial role in enhancing productivity, output, and overall economic growth.
Effective management and investment in physical capital can lead to improved efficiency, cost reduction, and technological advancements in production processes.
In summary, a factory is categorized as physical capital, representing the tangible assets and infrastructure used in the production process. So Option C is correct.
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brad begins work with his company's newly created product line of personal care products. what overall framework does brad need to use as he starts to work on the marketing mix for these products?
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As Brad begins work with his company's newly created product line of personal care products, he needs to use the overall framework of the marketing mix. This framework consists of the four Ps: product, price, promotion, and place.
What are 4Ps in Marketing?Brad needs to use the 4Ps marketing mix framework as he starts to work on the marketing mix for his company's newly created product line of personal care products. The 4Ps framework consists of:
1. Product: Brad should focus on understanding the specific needs of the target market and ensure that the personal care products being developed cater to those needs. He should consider aspects like quality, design, features, and packaging.
2. Price: Brad needs to determine the optimal pricing strategy for the personal care products. This could involve analyzing competitor pricing, understanding the target market's price sensitivity, and considering the cost of production.
3. Place (Distribution): Brad should identify the best channels to distribute the personal care products, which could include retail stores, e-commerce platforms, or direct sales. He needs to ensure that the products are easily accessible to the target market.
4. Promotion: Lastly, Brad should develop an effective promotional strategy to create awareness and generate interest in the personal care products. This could involve advertising, public relations, sales promotions, and social media marketing.
By using the 4Ps marketing mix framework, Brad will be able to create a well-rounded marketing strategy for the newly created personal care product line.
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what colur is my hair
Hint im not blonde ora red head
if you have allready answeres you may answer again
Answers
the production manager for the classic boat corporation must determine how many unitsof the classic 21 model to produce over the next four quarters. the company has a beginninginventory of 100 classic 21 boats, and demand for the four quarters is 2000 units inquarter 1, 4000 units in quarter 2, 3000 units in quarter 3, and 1500 units in quarter 4. thefirm has limited production capacity in each quarter. that is, up to 4000 units can be producedin quarter 1, 3000 units in quarter 2, 2000 units in quarter 3, and 4000 units in quarter4. each boat held in inventory in quarters 1 and 2 incurs an inventory holding cost of$250 per unit; the holding cost for quarters 3 and 4 is $300per unit. the production costsfor the first quarter are $10,000 per unit; these costs are expected to increase by 10% eachquarter because of increases in labor and material costs. management specified that theending inventory for quarter 4 must be at least 500 boats.
Answers
The company has a beginning inventory of 100 Classic 21 boats, and demand for the four quarters is 2000 units in quarter 1, 4000 units in quarter 2, 3000 units
What is demand?Demand is just a consumer's desire to buy products and services immediately and to pay the price associated with them. Demand can be defined as the number of things that consumers are prepared and willing to purchase at various prices within a specific time frame.
The average inventory level has been taken as (Beginning Inventory + Production + Ending Inventory) / 2. However, in some texts, one may find formulae like (Beginning Inventory + Ending Inventory) / 2. But the first formula becomes the production manager for the classic boat corporation must determine how many units of the classic 21 model to produce over the next four quarters
Therefore, The company has a beginning inventory of 100 Classic 21 boats, and the demand
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You are HR manager of a large business organization. For over one year the employees turnover in your organization is very high. Some of the very talented and experienced employees part ways with the organization. The morale and productivity of the employees are also low. All this negatively impacted the bottom line of the organization significantly. The CEO of the organization has given the task to you to find the reasons of this problem and submit a written report with recommendations.
Answers
The organization has been experiencing a high employee turnover rate for over a year, resulting in decreased morale, low productivity, and negative financial impact. As the HR manager, the CEO has tasked me with investigating the reasons behind this issue and providing recommendations for improvement.
After conducting an in-depth analysis, several key factors contributing to the high employee turnover and subsequent negative impact on morale, productivity, and financial performance have been identified. Firstly, a lack of effective communication channels within the organization has led to a sense of disconnection between management and employees. This has resulted in a lack of clarity regarding expectations, career growth opportunities, and feedback mechanisms, ultimately leading to employee dissatisfaction and attrition.
Secondly, inadequate recognition and rewards for employee contributions have contributed to the overall low morale and diminished productivity. Employees feel undervalued and unappreciated, leading to a decline in their motivation to perform at their best. Furthermore, a lack of opportunities for skill development and growth within the organization has pushed talented and experienced employees to seek better prospects elsewhere.
To address these challenges, it is recommended that the organization implement regular and transparent communication channels, such as town hall meetings, employee feedback surveys, and open-door policies. This will foster a culture of transparency and ensure that employees' concerns and ideas are heard and addressed. Additionally, implementing a comprehensive employee recognition and rewards program that acknowledges and appreciates employee contributions will help boost morale and productivity. Furthermore, investing in training and development programs to upskill employees and provide them with clear career growth pathways will enhance employee engagement and retention.
By addressing these issues and implementing the recommended solutions, the organization can create a positive work environment, improve employee satisfaction, and reduce turnover rates. This, in turn, will enhance productivity, boost the bottom line, and position the organization as an employer of choice in the market.
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MacKenzie Company sold $560 of merchandise to a customer who used a Regional Bank credit card. Regional Bank charges a 6.0% fee for sales on its credit cards. The journal entry to record this sales transaction would be:
Answers
The journal entry to record MacKenzie Company's sales transaction would be to:
Debit cash of $526.40.Debit credit card expense $33.60.Credit sales $560.What is a journal entry?A journal entry can be defined as a financial accounting process which typically involves keeping the records of business transactions such as sales, that are made by a company (business firm).
In this scenario, we would calculate the debit on cash as follows:
Charges = 6/100 × 560
Charges = 0.06 × 560
Charges = $33.60.
Debit cash = Sales - Charges
Debit cash = 560 - 33.60
Debit cash = $526.40.
In conclusion, we can logically conclude that the most appropriate journal entry to record MacKenzie Company's sales transaction would be to:
Debit cash of $526.40.Debit credit card expense $33.60.Credit sales $560.Read more on journal entry here: https://brainly.com/question/22279664
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aquaculture in net pens can be compared to cafos. a drawback of aquaculture in net pens is
Answers
A drawback of aquaculture in net pens is the escape of exotic species into new ecosystems.
What is net pen aquaculture and its drawbacks?A net pen, often known as a sea cage, is a closed, floating cage. The building houses farmed fish and allow water to freely flow through the pen. Although there are many different designs, net pens in Puget Sound are typically made of a floating frame with walkways and a two-layered underwater cage.
Fish escapes, sedimentation and pollution below net pens, inputs of chemicals and antibiotics, phytoplankton blooms, the introduction of exotic infections, and interactions with marine predators are only a few of the ecological problems connected to marine net pen aquaculture. Increased disease transmission between farmed fish and local native fish due to aquaculture results in more waste and excrement being dumped along the shoreline.
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A recipe for pie crust calls for 2/3 cip of water for every 3 cups of flour. If you doubled the recipe, you would need 1 and 1/3 cups of water for 6 cups of flour. Which proportions involving complex fractions could represent these ratios CLICK ALL THAT APPLY
Answers
Answer:
the options are missing, so I looked for a similar question (see attached image):
option B option DExplanation:
the equivalent ratios for pie crust and water are:
²/₃ : 3 (normal recipe)
⁴/₃ : 6 (double recipe)
if we equal both ratios:
²/₃ : 3 = ⁴/₃ : 6 we get option B (²/₃ / 3 = ⁴/₃ / 6)
if we reciprocate both sides (we basically flip them), then:
3 : ²/₃ = 6 : ⁴/₃, we get option D (3 / ²/₃ = 6 / ⁴/₃)
Answer:
the answer is b and d
Explanation:
i just took a quiz with the question.
Given the fact that the actual market demand for the product in June and July is 138 units and 198 units respectively. By using single exponential smoothing and assuming that the forecast for June had been 152, what is the forecast sales for August with a smoothing constant alpha of 0.3? About 143 O About 173 O About 163 About 153
Answers
The forecast sales for August using single exponential smoothing with a smoothing constant alpha of 0.3 is about 163.
How to find the forecast sales for August using single exponential smoothing and a smoothing constant of 0.3?Single exponential smoothing is a forecasting technique that uses a weighted average of past observations to predict future values. The formula for single exponential smoothing is:
Forecast for the next period = Smoothing constant (alpha) * Actual observation for the current period + (1 - Smoothing constant) * Forecast for the previous period
Given that the forecast for June was 152 and the actual demand for June and July were 138 and 198 units respectively, we can calculate the forecast sales for August.
Using the formula and the given data, the calculation would be as follows:
Forecast for July = 0.3 * 138 + (1 - 0.3) * 152
= 41.4 + 106.4
= 147.8
Forecast for August = 0.3 * 198 + (1 - 0.3) * 147.8
= 59.4 + 103.46
= 162.86
Rounded to the nearest whole number, the forecast sales for August using single exponential smoothing with a smoothing constant alpha of 0.3 is about 163.
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To calculate the debt payments to income ratio:
total monthly debt payments (excluding home mortgage) are divided by net monthly income
total liabilities are multiplied by the consumer's net income
net worth is divided by the consumer's total liabilities
debit subtracted from equity is divided by net income
Answers
To calculate the debt payments to income ratio, you need to divide the total monthly debt payments (excluding home mortgage) by the net monthly income. Another way to calculate the debt payments to income ratio is by multiplying the total liabilities by the consumer's net income.
This will give you a percentage that indicates how much of your income is going towards paying off your debts each month. Generally, a ratio of 36% or less is considered acceptable, while anything above that could be a red flag for lenders.
Additionally, you can also calculate the net worth by dividing the consumer's net worth by their total liabilities. This will give you an indication of how much the consumer owns versus how much they owe. Finally, you can also calculate the debt to equity ratio by subtracting the debit from equity and dividing it by the net income. This will give you an idea of how much debt the consumer has compared to their equity or assets.
Overall, calculating the debt payments to income ratio and other financial ratios is crucial for anyone looking to apply for a loan or improve their financial health. It helps you understand your financial situation better and can help you make informed decisions about managing your debt.
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a consumer buys toys made in china. the value of the toys is included only in the net exports component of gdp. true false
Answers
The statement is false. A customer purchases Chinese-made toys. The worth of the toys is not only taken into account in the GDP's net exports component.
The value of all products created within a country's boundaries over the course of a year is accounted for by the gross domestic product (GDP), a metric for gauging the size of an economy. One element of a country's economy consists of goods that are produced or sourced locally but exported. The value of a country's net export is the differential between its imports and exports. Either a good or negative net export value is possible. The GDP of a nation is calculated using the net export factor.
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Focus groups should be comprised of how many people? Three to five people Six to eight people Eight to 12 people 10 to 12 people
Answers
Answer:
3-5 people
Explanation:
It's called a focus group for a reason. If there were 8-12, or 10-12 people, the others might not be able to focus. But there are people who need others to focus, so 3-5 would be a perfect number per group.
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"An officer of a company has been invited by a large mutual fund company to give a talk to the fund company's analysts about its business plans and prospects. At the talk, the officer inadvertently discloses material information that could affect the stock's price. Which statements are TRUE?"
Answers
Complete/Correct Question:
An officer of a company has been invited by a large mutual fund company to give a talk to the fund company's analysts about its business plans and prospects. At the talk, the officer inadvertently discloses material information that could affect the stock's price. Which statements are TRUE?
I A public announcement of the news must be made within 24 hours
II A public announcement of the news must be made within 10 business days
III The company must file an 8K with the SEC disclosing the information to avoid insider trading liability
IV The company must file a 10K with the SEC disclosing the information to avoid insider trading liability
Answer:
i and iii
Explanation:
Under the Securities Exchange Act of 1934, insurance coverage for a customer accounts at any broker-dealer must be provided by the Securities Investor Protection Corporation, SIPC. Also,broker-dealers that handle non-exempt securities must be registered
By the above statements, if a a bank has customers that have both exempt and non-exempt securities, such bank is mandated to register as a broker-dealer according to the Securities Exchange Act of 1934 and as a matter of fact register under SIPC.
Cheers.
11. True or false. A crime is an offense against the public at large.
a. TRUE
b. FALSE
Answers
Answer:
I mean I'm pretty sure that's true considering crime is against the law.
It is true that a crime is an offense against the general public. Thus option (A) is correct.
What is the offense?You know, playing offense refers to taking proactive measures, approaching rather than avoiding situations, getting a head start on the day, and tackling the difficult task first. By taking the offensive, you are shaping your life rather than letting it happen to you. Compared to playing defense, it is considerably more intriguing and gratifying.
The offensive conduct is the primary focus of a public order felony charge. While public order offenses generally follow a similar pattern across all states, certain local governments may have extra or different laws.
Such actions are viewed as crimes not because an obvious offender and victim can be identified, but rather because the larger community, or at least a vocal and influential portion of it, feels offended and hence victimized by such actions. Public order offenses have different legal standing in different jurisdictions.
Therefore, Thus option (A) is correct.
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Crimson Inc. recorded credit sales of $684,000, of which $520,000 is not yet due, $110,000 is past due for up to 180 days, and $54,000 is past due for more than 180 days. Under the aging of receivables method, Crimson Inc. expects it will not collect 5% of the amount not yet due, 14% of the amount past due for up to 180 days, and 23% of the amount past due for more than 180 days. The allowance account had a debit balance of $2,800 before adjustment. After adjusting for bad debt expense, what is the ending balance of the allowance account
Answers
Answer:
$53,820
Explanation:
Calculation to determine the ending balance of the allowance account
Ending balance of allowance account=($520,000 x 5%) + ($110,000 x 14%) + ($684,000-$520,000- $110,000x 23%)
Ending balance of allowance account=$26,000+$15,400+(54,000*23%)
Ending balance of allowance account=$26,000+$15,400+$12,420
Ending balance of allowance account=$53,820
Therefore the ending balance of the allowance account is $53,820
constraints on monetary stimulus include which of the following? select all that apply.
Answers
Constraints on monetary stimulus include the following: 1. The effectiveness of the stimulus in achieving the desired economic outcomes.
2. The potential for inflation to increase beyond acceptable levels.
3. The impact of the stimulus on exchange rates and international trade.
4. The ability of financial institutions to transmit the stimulus to the broader economy.
5. The potential for unintended consequences and moral hazard.
Hi! Constraints on monetary stimulus include factors such as:
1. Inflation concerns: When central banks increase the money supply, it can lead to inflation if not managed properly.
2. Interest rate limitations: If interest rates are already close to zero, further reductions may have limited impact on the economy.
3. Fiscal policy limitations: Ineffective fiscal policy may offset the benefits of monetary stimulus.
4. Financial market stability: Rapid changes in monetary policy can disrupt financial markets and lead to volatility.
Please consider these factors when evaluating constraints on monetary stimulus.
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What is a major function of the public sector
Answers
Answer:
Public sector provides many services such as; education, health and social care.
Using the spell-checker feature of a word-processing program, you can be confident that it will find all of the errors. O True O False
Answers
Answer:
Theirs a chance that it will. But puncuation Im not sure
Explanation:
Answer:
Answer: False
Explanation:
Edge 2020
40% of sales at supermarkets in the carry the stores' own brand names. 20% of all supermarket sales in carry the stores' own brand names. And in the United States, 14% carry the stores' own brand names. These stores use a __________ strategy to sell other manufacturers' products with their own brand names. generic branding multibranding co-branding private branding multiproduct branding
Answers
Answer:
Private branding
Explanation:
Private branding is defined as the strategy used by mostly retail stores where they put their own brand on products that they sell. It is used on wide variety of products sold by retailers from cosmetics to food.
They are also called store brands or own brands.
In the given scenario the stores are selling other manufacturers' products with their own brand names. This is private branding
A credit card had an Apr of 12.87% all of last year and compounded interest daily. What was the credit card's effective interest rate last year?
Answers
Answer:
13.73%
Explanation:
Effective annual rate = (1 + APR / m ) ^m - 1
M = number of compounding = 365
\((1 + \frac{0.1287}{365} )^{365} - 1\)
\((1.000353)^{365} - 1\) = 0.1373 = 13.73%
Colleges are investing in golf facilities to boost programs and appeal to donors across sports. Which school is currently renovating or preparing to begin work on a new facility?
Answers
By the implementing appropriate solutions, such as adaptable educational space solutions and its infrastructure, the renovation helps school facility leaders reposition the outdated and ageing infrastructure for the future. Without careful planning, renovating a school can be difficult.
The renovation is characterised as any alteration to an existing structure, or to a part of a structure, which the disturbs painted surfaces. The skills needed today, such as those in science and technology, medical science, and other fields, are taught in the modern education infrastructure. In addition to listening, the modern education includes writing, visualising, imagining, and thinking skills.
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Recall on February 1, Derrick Company established a $200 petty cash fund. On February 15, when the fund balance reached $7, the petty cash custodian prepared a petty cash report that summarized receipts for postage ($140) and printing ($54). Complete the necessary journal entry by selecting the account names and dollar amounts from the drop-down menus.
Answers
Answer with its Explanation:
The double entry to record the postage expenses of $140 and the printing expense of $54 is as under:
Dr Postage Expenses $140
Dr Printing Expenses $54
Cr Petty Cash Account $193
Cr Cash Over and Short Account $1
According to the summarized Report, the cash at hand is $7 which must be $6 ($200 - $194). This difference can adjusted in Cash Over and Short Account which is used to adjust minor differences in cash balance.
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