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You have the following information for Duggan Inc . liabilities at fiscal year e

ID: 2559733 • Letter: Y

Question

You have the following information for Duggan Inc. liabilities at fiscal year end Dec. 31, 2017 reported (in $ thousands).

($ 000’s)

($ 000’s)

Accounts payable

$   74,639

Long-term debt*

$ 560,000

Accrued liabilities

18,850

Unearned revenue

60,475

Payroll tax expense

1,566

Dividends payable

10,480

Income taxes payable

25,427

Accumulated Depreciation

122,184

Notes Payable, 3-month   

145,065

Interest Payable

20,350

Other Information

* Long-term debt is the balance of a 6-year, 4.5% p.a. installment loan. Duggan Incborrowed $840 million on March 30, 2015. Equal installments and interest are due annually on April 1 each year.

A)

i) Prepare the Liabilities Section of Duggan Inc. 's Statement of Financial Position/Balance Sheet.

ii) How much of the total interest payable ($20,350) relates to the installment loan, above?

B) Operating Line of Credit:

i) What is an Operating Line of Credit? Briefly explain how it benefits a firm.

ii) How does a firm account for an Operating Line of Credit?

iii) Why is information about a firms’ Line of Credit important to investors?

($ 000’s)

($ 000’s)

Accounts payable

$   74,639

Long-term debt*

$ 560,000

Accrued liabilities

18,850

Unearned revenue

60,475

Payroll tax expense

1,566

Dividends payable

10,480

Income taxes payable

25,427

Accumulated Depreciation

122,184

Notes Payable, 3-month   

145,065

Interest Payable

20,350

Other Information

* Long-term debt is the balance of a 6-year, 4.5% p.a. installment loan. Duggan Incborrowed $840 million on March 30, 2015. Equal installments and interest are due annually on April 1 each year.

Explanation / Answer

balance sheet

Liabilities

current liabilties

Accounts payable

$   74,639

Accrued liabilities

18,850

Income taxes payable

25,427

Notes Payable, 3-month   

145,065

Unearned revenue

60,475

Dividends payable

10,480

Interest Payable

20,350

total of current liabilities

355286

long term debt

560000

total of liabilities

840647

total amount of interest

20250

interest on long term debt

(560000*4.5%*9)/12

18900

B-

An operating line of credit allows you to overcome short-term cash flow problems. The operating lines allow you to take money out on an as-needed basis. The line of credit is open up to a set amount, or your credit limit. It helps to manage short term liquidity problem.

2-A business line of credit is a financial instrument typically used for an organization's short-term working capital needs, such as inventory purchases, future project costs, or company payroll. Lines of credit are mainly to help even out your cash flow.

3-This information is important to investors to know about the liquidity position of the company and sources of funds available to meet the liquidity problem.

balance sheet

Liabilities

current liabilties

Accounts payable

$   74,639

Accrued liabilities

18,850

Income taxes payable

25,427

Notes Payable, 3-month   

145,065

Unearned revenue

60,475

Dividends payable

10,480

Interest Payable

20,350

total of current liabilities

355286

long term debt

560000

total of liabilities

840647

total amount of interest

20250

interest on long term debt

(560000*4.5%*9)/12

18900

B-

An operating line of credit allows you to overcome short-term cash flow problems. The operating lines allow you to take money out on an as-needed basis. The line of credit is open up to a set amount, or your credit limit. It helps to manage short term liquidity problem.

2-A business line of credit is a financial instrument typically used for an organization's short-term working capital needs, such as inventory purchases, future project costs, or company payroll. Lines of credit are mainly to help even out your cash flow.

3-This information is important to investors to know about the liquidity position of the company and sources of funds available to meet the liquidity problem.

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