SC IBD/CF interview questions

I've been working full time for a year and is looking to switch over to IBD/CF. These are three questions I got in my interview that I felt iffy in answering. Would appreciate some pointers in how you guys answer them with explanations. :)

  1. Two similar businesses trade at the same P/E, but one trades at 6.0x and the other trades at 8.0x. Why is that? (maybe there is an accounting and market aspect to answering this question?)
  2. What is the journal entry when Apple sells and iPhone? (brain farted on this one)
  3. What tax rate do you use in calculating WACC? Effective tax rate, company tax rate (not too sure what he meant here) or tax rate used on the I/S? And why?

Thanks a lot in advance.

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