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Use the following selected data from Success Systems\' income statement for the

ID: 2478161 • Letter: U

Question

Use the following selected data from Success Systems' income statement for the three months ended March 31, 2014, and from its March 31, 2014, balance sheet to complete the requirements below: computer services revenue, $29,319; net sales (of goods), $18,870; total sales and revenue, $48,189; cost of goods sold, $13,382; net income, $19,272; quick assets, $89,984; current assets, $96,240; total assets, $122,400; current liabilities, $960; total liabilities, $960; and total equity, $121,440.

Compute the gross margin ratio (both with and without services revenue) and net profit margin ratio.(Round your answers to 1 decimal place.)

      
      

Compute the current ratio and acid-test ratio. (Round your answers to 1 decimal place.)

      

Compute the debt ratio and equity ratio. (Round your answers to 1 decimal place.)

      

What percent of its assets are current? What percent are long term? (Round your answers to the nearest whole percentage.)

     

Use the following selected data from Success Systems' income statement for the three months ended March 31, 2014, and from its March 31, 2014, balance sheet to complete the requirements below: computer services revenue, $29,319; net sales (of goods), $18,870; total sales and revenue, $48,189; cost of goods sold, $13,382; net income, $19,272; quick assets, $89,984; current assets, $96,240; total assets, $122,400; current liabilities, $960; total liabilities, $960; and total equity, $121,440.

Explanation / Answer

Solution:

Gross Margin ratio = (Net sales - COGS ) / Sales * 100

Gross Margin ratio without service revenue:

Net sales - COGS = $18,870 - $13,382 = $5,488

GMR = $5,488 / $18,870 * 100 = 29.08%

Gross Margin ratio with service revenue:

Net sales - COGS = $48,189 - $13,382 = $34,807

GMR = $34,807 / $48,189 * 100 = 72.23%

Net margin ratio:

NMR = Net profit / Sales * 100

19,272 / 48,189 * 100 = 39.99%

2. Current ratio:

= Current assets / Current liabilities

= $96,240 / $960

= 100.25

Quick assets ratio:

= Quick assets / current liabilities

= $89,984 / $960

= 93.73

3. Equity Ratio:

= total equity / total assets

= $121,440 / $122,400

= 0.99

Debt ratio

= Total long term and short term debts / Total assets * 100

In this case no information regarding long term liabilities is provided.

4. Current assets % = Current assets / Total assets * 100

= $96,240 / $122,400 * 100

= 78.63%

Long term Assets = $26,160 / $122,400 * 100

= 21.37%

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