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Need to convert to Balance Sheet and need the Current Ratio Ruth Corporation Dec

ID: 2355008 • Letter: N

Question

Need to convert to Balance Sheet and need the Current Ratio Ruth Corporation December 31, 2010 accounts payable 18,255 accounts recievable 23, 450 accumulated depreciation automobiles 22,500 accumulated depreciation buildings 40,000 automobiles 112,500 bonds payable, due Dec 31 2014 160,000 buildings 200,000 capital stock, $10 per value 150,000 cash 13,230 income taxes payable 6,200 interest payable 1,500 inventory 45,730 land 250,000 long-term investments 85,000 notes payable, due June 30 2011 10,000 office supplies 2,340 paid-in capital in excess of par value 50,000 patents 40,000 prepaid rent 1,500 retained earnings 311,095 salaries and wages payable 4,200

Explanation / Answer

RUTH CORPORATION

BALANCE SHEET

DECEMBER 31, 2010

       Assets

Current assets:

    Cash                                                                                 $    13,230

    Accounts receivable                                                           23,450

    Inventory                                                                             45,730

    Prepaid rent                                                                           1,500

    Office supplies                                                                        2,340

Total current assets                                                                                  $    86,250

Long-term investments                                                                                 85,000

Property, plant, and equipment:

    Land                                                                                    250,000

    Automobiles                                         $ 112,500

         Less: Accumulated

            depreciation                                          22,500            90,000

    Buildings                                                    200,000

         Less: Accumulated

            depreciation                                          40,000          160,000

Total property, plant, and

    equipment                                                                                                  500,000

Intangible assets:

    Patents                                                                                                          40,000

Total assets                                                                                                 $ 711,250

       Liabilities

Current liabilities:

    Accounts payable                                                          $    18,255

    Income taxes payable                                                          6,200

    Interest payable                                                                    1,500

    Notes payable, due June 30, 2002                                  10,000

    Salaries and wages payable                                               4,200

Total current liabilities                                                                            $    40,155

Long-term debt:

    Bonds payable, due December 31,

         2005                                                                                                         160,000

Total liabilities                                                                                          $ 200,155

       Stockholders' Equity

Contributed capital:

    Capital stock, $10 par value,

         15,000 shares issued and

         outstanding                                                                $ 150,000

    Paid-in capital in excess of par

         value                                                                                  50,000

Total contributed capital                                                    200,000

Retained earnings                                                                311,095

    Total stockholders' equity                                                                       511,095

Total liabilities and stockholders'

    equity                                                                                                      $ 711,250

====================

2.    Current ratio = Current assets/Current liabilities

       $86,250/$40,155 = 2.15 to 1

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