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Suppose the following information (in thousands of dollars) is available for H.

ID: 2332773 • Letter: S

Question

Suppose the following information (in thousands of dollars) is available for H. J. Heinz Company—famous for ketchup and other fine food products—for the year ended April 30, 2017.

Prepaid insurance

$125,765

Buildings

$4,033,369

Land

76,193

Cash

373,145

Goodwill

3,982,954

Accounts receivable

1,171,797

Trademarks

757,907

Accumulated depreciation—buildings

2,131,260

Inventory

1,237,613

Instructions

Prepare the assets section of a classified balance sheet, listing the items in proper sequence and including a statement heading.

Prepaid insurance

$125,765

Buildings

$4,033,369

Land

76,193

Cash

373,145

Goodwill

3,982,954

Accounts receivable

1,171,797

Trademarks

757,907

Accumulated depreciation—buildings

2,131,260

Inventory

1,237,613

Explanation / Answer

H. J. HEINZ COMPANY

Partial Balance Sheet

April 30, 2017

Assets Current assets Cash $373,145 Accounts receivable $1,171,797 Inventory $1,237,613 Prepaid insurance $125,765 Total current assets $2,908,320 Property, plant, and equipment Land $76,193 Buildings $4,033,369 Less: Accumulated depreciation—Buildings $2,131,260 $1,902,109 $1,978,302 Intangible assets Goodwill $3,982,954 Trademarks $757,907 $4,740,861 Total assets $9,627,483
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