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Sherwood, Inc., the parent company of Tasty snack foods and Super beverages, had

ID: 2375874 • Letter: S

Question

Sherwood, Inc., the parent company of Tasty snack foods and Super beverages, had the following current assets and current liabilities at the end of two recent years:

a. Determine the (1) current ratio and (2) quick ratio for both years. Round to one decimal place.

Dec. 26, 2009
(in millions)
Dec. 27, 2008
(in millions)
Cash and cash equivalents $3,126 $2,855 Short-term investments, at cost 2,220 5,302 Accounts and notes receivable, net 7,059 5,439 Inventories 1,861 3,308 Prepaid expenses and other current assets 620 1,224 Short-term obligations 331 3,512 Accounts payable and other current liabilities 7,831 7,161 Income taxes payable 108 657

Explanation / Answer

2009

curent liabilities = 7059 + 7831 +331 +2220 +108=17549


current assest = 3126 + 1861 + 620 = 5607


current ratio = 5607//17549 = 0.3195



quick ratio = (5607 - 1861)/17549 = 0.213459


2008


current liabilities = 5302 + 5439 +3512 + 7161 + 657 = 22071


current assests = 2855 + 3308 + 1224 = 7387


current ratio = 0.33469


quick ratio = (7387 - 3308)/22071 = 0.1848

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