Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Van Rushing Hunting Goods’ fiscal year ends on December 31. At the end of the 20

ID: 2418820 • Letter: V

Question

Van Rushing Hunting Goods’ fiscal year ends on December 31. At the end of the 2016 fiscal year, the company had notes payable of $4.2 million due on February 8, 2017. Rushing sold 3.0 million shares of its $0.25 par, common stock on February 3, 2017, for $3.0 million. The proceeds from that sale along with $1.2 million from the maturation of some 3-month CDs were used to pay the notes payable on February 8. Through his attorney, one of Rushing’s construction workers notified management on January 5, 2017, that he planned to sue the company for $1 million related to a work-site injury on December 20, 2016. As of December 31, 2016, management had been unaware of the injury, but reached an agreement on February 23, 2017, to settle the matter by paying the employee’s medical bills of $70,500. Rushing’s financial statements were finalized on March 3, 2017. Required: 1. What amount(s) if any, related to the situations described should Rushing report among current liabilities in its balance sheet at December 31, 2016? (Enter your answer in whole dollars.) What amount(s) if any, related to the situations described should Rushing report among long-term liabilities in its balance sheet at December 31, 2016? What amount(s) if any, related to the situations described should Rushing report among current liabilities in its balance sheet at December 31, 2016 if the settlement agreement had occurred on March 15, 2017, instead? What amount(s) if any, related to the situations described should Rushing report among long-term liabilities in its balance sheet at December 31, 2016 if the settlement agreement had occurred on March 15, 2017, instead? What amount(s) if any, related to the situations described should Rushing report among current liabilities in its balance sheet at December 31, 2016 if the work-site injury had occurred on January 3, 2017, instead? What amount(s) if any, related to the situations described should Rushing report among long-term liabilities in its balance sheet at December 31, 2016 if the work-site injury had occurred on January 3, 2017, instead?

Explanation / Answer

Question 1.

The amount of current liabilities to be included in the Rushing balance sheet at December 31,2016 is

Answer

= $ 1.2 milliion + $ 0.0705 million

= $ 1.2705million = $ 1,270,500

Question 2.

The amount of Long term liabilities to be included in the Rushing balance sheet at December 31,2016

Answer

= $ 4.2 million - $ 1.2 million

= $ 3.0 million = $ 3,000,000

Question 3.

Amount of current liabilities in its balance sheet at December 31, 2016 if the settlement agreement had occurred on March 15, 2017,

Answer

= $ 1.2 million = $ 1,200,000

Question 4

Amount of Long term Liabilities in its balance sheet at December 31, 2016 if the settlement agreement had occurred on March 15, 2017,

Answer

= $ 4.2 million - $ 1.2 million = $ 3,000,000

( Note : employee medical bills liability are not to be considered for this)

Question 5

Amount of current liabilities in its balance sheet at December 31, 2016 if the worksite injury had occured on January 3, 2017

Answer

= $ 1.2million= $ 1,200,000

( note : since the sue was not finalised and the companymade agreement to settle the matter by paying the medical bills of employees)

Question 6

Amount of Longterm liabilities in its balance sheet at December 31, 2016 if the worksite injury had occured on January 3, 2017

Answer

= $ 4.2 million- $ 1.2 million

= $ 3.0 million

(Note: the worksite injury not to be considered for the calculation of Long term Liabilities)