17道CFA1级中的accounting题目，请高手入

I am sorry for the question 1. The answer should be 1,000,000 +60,000 = 1060,000

Question 9:

owner's equity = 30,000

Question 10

net income = increased asset + paid div = 3+1 =4,000

Question 12:

Net return = 1000*12% - 300*10% + 30*0.4 = 102

ROE= 102/700

(30*0.4 is the tax saving from interest expense)

question 13 a:

15 + X - 40 = 8

wage exp of July = 33

Question 14:

Begin bal of RE + 130 - 50 = 190

Beg Bal. = 110

question 15:

I am not sure the formular of divident pay out ratio, please check the formular.
5*0.6/50 = 6%

question 16:

interest exp = 8000+88500-12000=84500

Question 17:

Debt =40

equity = 160

Return =160,000*0.09 + 4000*0.4 =16,000
ROA = 16/200 =8%

Assume：the 9% of ROE is after tax rate

感谢jzheng2008网友热心解答，已奖励。