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1. Selected current year company information follows: Net income ...............

ID: 2428105 • Letter: 1

Question

1. Selected current year company information follows:

Net income ...................................$ 15,953

Net Sales.........................................712,855

Total liabilities, beginning-year...............83,932

total liabilities, end-of-year..................103,201

total stockholders' equity, beginning-year....198,935

total stockholders' equity, end-of-year........121,851

Total asset turnover is

a. 2.24 times

b. 2.81 times

c. 3.64 tiems

d. 4.67 times

e. 6.28 times

The return on total assets is:

a. 2.24%

b. 2.81%

c. 3.64%

d. 4.67%

e. 6.28%

Explanation / Answer

Beg Total Assets = Beg L + Beg SE Beg Total Assets = 83,932 + 198,935 = 282,867 End Total Assets = End L + End SE = 103,201 + 121,851 = 225,052 1) Asset turnover = sales / total assets = 712,855 / ((282,867+225,052)/2) = 712,855 / 253,959.5 = 2.806 = 2.81 (B) 2) Return on total assets = EBIT / Total Net Assets Where EBIT = Net Income + Interest Expense + Taxes = 15,953 / 253,595.5 = 0.062907 = 6.28% (E)