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Question

Cengage CengageNOWv2 I Onlincx ? ? ? Secure https://v2.cengagenow.c signmentMain.do?invoker-a ntSessionLocator-ass ignment-take&inprogress-false; Chapter 15 Print Item eBook Nineteen Measures of Solvency and Profitability 1. EX.15-1 2. EX.154 3. PR.15-4.A The comparative financial statements of Bettancort Inc. are as follows. The market price of Bettancort Inc. common stock was $71.25 on December 31, 2016. Bettancort Inc. Comparative Retained Earnings Statement For the Years Ended December 31, 2016 and 2015 016 015 Retained earnings, January 1 Add net income for year Total Deduct dividends $2,400,000 280,000 $2,680,000 $2,655,000 300,000 $2,955,000 15,000 10,000 25,000 $2,930,000 On preferred stock $15,000 10,000 $25,000 $2,655,000 On common stock Total Retained earnings, December 31 Bettancort Inc Comparative Income Statement For the Years Ended December 31, 2016 and 2015 2016 2015 Sales (all on account) $1,212,000 $1,010,000 Sales retums and allowances 12,000 10,000

Explanation / Answer

Answer 1.

Working Capital = Current Assets - Current Liabilities
Working Capital = $1,100,000 - $440,000
Working Capital = $660,000

Answer 2.

Current Ratio = Current Assets / Current Liabilities
Current Ratio = $1,100,000 / $440,000
Current Ratio = 2.50

Answer 3.

Quick Ratio = (Current Assets - Inventories - Prepaid Expenses) / Current Liabilities
Quick Ratio = ($1,100,000 - $67,000 - $153,000) / $440,000
Quick Ratio = 2.00

Answer 4.

Average Accounts Receivable = ($130,000 + $110,000) / 2
Average Accounts Receivable = $120,000

Accounts Receivable Turnover = Sales / Average Accounts Receivable
Accounts Receivable Turnover = $1,200,000/ $120,000
Accounts Receivable Turnover = 10

Answer 5.

Number of days’ sales in receivables = 365 / Accounts Receivable Turnover
Number of days’ sales in receivables = 365 / 10
Number of days’ sales in receivables = 36.50 days

Answer 6.

Average Inventory = ($67,000 + $58,000) / 2
Average Inventory = $62,500

Inventory Turnover = Cost of Goods Sold / Average Inventory
Inventory Turnover = $500,000 / $62,500
Inventory Turnover = 8.00

Answer 7.

Number of days’ sales in inventory = 365 / Inventory Turnover
Number of days’ sales in inventory = 365 / 8
Number of days’ sales in inventory = 45.63 days

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