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Consider the following information: Cash Sales $59,000 Credit Sales 510,000 Begi

ID: 2456527 • Letter: C

Question

Consider the following information:

Cash Sales                                     $59,000

Credit Sales                                  510,000

Beginning Cash                            18,000

Ending Cash                                  11,500

Beginning Retained Earnings      32,300

Ending Retained Earnings            41,700

Beginning Accounts Receivable   40,000

Ending Accounts Receivable        50,000

Net Income        64,000

Assuming a 365-day year, determine the days to collect accounts receivable

a. 304.2 days

b. 125.0 days

c. 31.9 days

d. 32.22 days

e. 28.4 days

Explanation / Answer

d. 32.22 days Beginning Accounts Receivable                40,000.00 Ending Accounts Receivable                50,000.00 Average Acc Receivable = (40,000+50,000)/2                45,000.00 Credit Sales             510,000.00 Debtor Turnover Ratio= Net Credit Sales/ Avg AR Debtor Turnover Ratio= 510,000/45,000 Debtor Turnover Ratio= 11.33 Days to collect AR = 365/11.33 Days to collect AR = 32.22

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