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6) Phoenix Company reported sales of $490,000 for Year 1, $540,000 for Year 2, a

ID: 2444538 • Letter: 6

Question

6) Phoenix Company reported sales of $490,000 for Year 1, $540,000 for Year 2, and $590,000 for Year 3. Using Year 1 as the base year, what were the percentage increases for Year 2 and Year 3 compared to the base year?

A) 91.0% for Year 2 and 91.5% for Year 3.
B) 120.4% for Year 2 and 110.2% for Year 3.
C) 110.2% for Year 2 and 120.4% for Year 3.
D) 83.1% for Year 2 and 91.5% for Year 3.
E) 91.0% for Year 2 and 83.1% for Year 3.

7) Refer to the following selected financial information from Hansen's, LLC. Compute the company's return on total assets for Year 2.

                                            Year 2        Year 1
  Net sales                     $ 480,000 $ 426,550
  Cost of goods sold         276,600      250,420
  Interest expense              10,000        11,000
  Net income before tax     67,550         52,980
  Net income after tax        46,350       40,200
  Total assets                   317,700      289,800
  Total liabilities               179,900        167,600
  Total equity                  137,800       122,200  

A) 14.6%.
B) 22.2%.
C) 9.7%.
D) 15.3%.
E) 2.7%.

8) Refer to the following selected financial information from Fennie's, LLC. Compute the company's days' sales in inventory for Year 2. (Use 365 days a year.)

                                              Year 2           Year 1
  Cash                                $ 38,300      $ 33,050
  Short-term investments      98,000           64,000
  Accounts receivable, net    89,500         83,500
  Merchandise inventory    125,000         129,000
  Prepaid expenses              12,900           10,500
  Plant assets                     392,000       342,000
  Accounts payable            109,400       111,800
  Net sales                         715,000         680,000
  Cost of goods sold          394,000         379,000

A) 50.0 days.
B) 82.9 days.
C) 115.8 days.
D) 44.1 days.
E) 45.7 days.

9) Selected current year company information follows

    

  Net income                                                  $ 16,653
  Net sales                                                      719,855
  Total liabilities, beginning-year                      90,932
  Total liabilities, end-of-year                          110,201
  Total stockholders' equity, beginning-year   205,935
  Total stockholders' equity, end-of-year        132,351

The return on total assets is (Do not round intermediate calculations.):

A) 2.67%.
B) 2.31%.
C) 2.97%.
D) 6.17%.
E) 2.42%.

Explanation / Answer

Debit Net sales

     31,944

Debit Interest income

         333

Credit Cost of goods sold

     11,374

Credit Selling, general and administrative

     11,774

Credit Other operating charges

350

Credit Interest expense

438

Credit Equity loss

874

Credit Other loss

28

Credit Income taxes

1,632

Credit Retained earnings

5,807

Debit Net sales

     31,944

Debit Interest income

         333

Credit Cost of goods sold

     11,374

Credit Selling, general and administrative

     11,774

Credit Other operating charges

350

Credit Interest expense

438

Credit Equity loss

874

Credit Other loss

28

Credit Income taxes

1,632

Credit Retained earnings

5,807

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