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What is the: 1. Working Capital? 2. Current Ratio? 3. Acid-test ratio? Comparati

ID: 2487642 • Letter: W

Question

What is the:

1. Working Capital?

2. Current Ratio?

3. Acid-test ratio?

Comparative financial statements for Weller Corpor ending December 31 appear below. The company did not issue any new common stock during the year. A total of 600,000 shares of common stock were outstanding. The interest rate on the bond payable was 10%, the income tax rate was 40%, and the dividend per share of common stock was $1.00 last year and $0.65 this year. The market value of the company's common stock at the end of the year was $26. All of the company's sales are on account. ation, a merchandising company, for the fiscal year Weller Corporation Comparative Balance Sheet (dollars in thousands) This YearLast Year Assets Current assets: Cash Accounts receivable, net Inventory Prepaid expenses $ 1,110 1,330 9,500 8,100 13,200 12,000 700 630 Total current assets 24,440 22,130 Property and equipment: 9,600 9,600 Land Buildings and equipment, net 45,738 40,60 55,338 50,204 $79,778 $72,334 Total property and equipment Total assets

Explanation / Answer

1.

Working capital = Current assets - Current liabilities

This year

Last year

Current assets

$ 24,440

$ 22,130

Less: Current liabilities

$ 20,010

$ 19,070

Working capital

$ 4,430

$ 3,060

2.

Current ratio = Current assets/Current liabilities

This year

Last year

A. Current assets

$ 24,440

$ 22,130

B. Current liabilities

$ 20,010

$ 19,070

Current ratio (A/B)

             1.22

             1.16

3.

This year

Last year

Current assets

$ 24,440

$ 22,130

Less: Inventory

$ 13,200

$ 12,000

Less: Prepaid expenses

$ 630

$ 700

A. Quick assets

$ 10,610

$ 9,430

B. Current liabilities

$ 20,010

$ 19,070

Acid-test ratio (A/B)

             0.53

             0.49

This year

Last year

Current assets

$ 24,440

$ 22,130

Less: Current liabilities

$ 20,010

$ 19,070

Working capital

$ 4,430

$ 3,060

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