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Year 2 Year 1 Current assets: Cash and marketable securities Accounts receivable

ID: 2352516 • Letter: Y

Question

Year 2 Year 1

Current assets:

Cash and marketable securities

Accounts receivable, net

Inventory

Prepaid expenses

Total current assets

Noncurrent assets:

Plant & equipment, net

$180

210

130

50

570



1,540

$180

180

120

50

530



1,480

Total assets $2,110 $2,010



Current liabilities:

Accounts payable

Accrued liabilities

Notes payable, short term

Total current liabilities

Noncurrent liabilities:

Bonds payable

Total liabilities

Stockholders' equity:

Preferred stock, $20 par, 10%

Common stock, $10 par

Additional paid-in

capital common stock

Retained earnings

Total stockholders' equity

Total liabilities &

stockholders' equity

$100

60

90

250





480

730



120

180



240

840

1,380



$2,110

$130

60

120

310





500

810



120

180



240

660

1,200



$2,010



Larkins Company

Income Statement

For the Year Ended December 31, Year 2

(dollars in thousands)



Sales (all on account)

Cost of goods sold

Gross margin

Selling and administrative expense

Net operating income

Interest expense

Net income before taxes

Income taxes (30%)

Net income $2,760

1,930

830

330

500

50

450

135

$315







Larkins Company's dividend payout ratio for Year 2 was closest to



A. 14.8%. b. 24.6%. C. 40.6%. D. 42.9%.









Book value per share at the end of the year 2 was closest to:









a. 10.00 b. 76.67 c. 23.33 d. 70.00



Larkins Company's dividend yield ratio for Year 2 was closest to









a. 2.1% b. 4.1% c. 5.0% d. 4.6%









Larkins Company's return on common stockholders' equity for Year 2 was closest to









a. 24.4% b. 23.5% c. 26.9% d. 25.9%



Explanation / Answer

Price earning ratio on December 31, Year 2 was : C. 8.57 Working: Price Earning Ratio = Market price of the share / Earning per share Earning per share = Total income / No of shares Number of shares = Common stock / Each one cost = 180000 /10 = 18000 Net income = $315,000 Earning per share = 315000 / 18000 = $17.5 Market Price of Share = $150 Price Earning Ratio = 150 / 17.5 = 8.57 Price Earning Ratio = Market price of the share / Earning per share Earning per share = Total income / No of shares Number of shares = Common stock / Each one cost = 180000 /10 = 18000 Net income = $315,000 Earning per share = 315000 / 18000 = $17.5 Market Price of Share = $150 Price Earning Ratio = 150 / 17.5 = 8.57
Thank you.... Price Earning Ratio = Market price of the share / Earning per share Earning per share = Total income / No of shares Number of shares = Common stock / Each one cost = 180000 /10 = 18000 Net income = $315,000 Earning per share = 315000 / 18000 = $17.5 Market Price of Share = $150 Price Earning Ratio = 150 / 17.5 = 8.57