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the selected data from the general ledger of a corporation at the end of the yea

ID: 2560944 • Letter: T

Question

the selected data from the general ledger of a corporation at the end of the year reveal the following:

cash $65,000

temp investments $50,000

accounts and notes receivables $110,000

inventory $140,000

prepaid expenses $10,000

fixed assets $900,000

accounts payable $125,000

notes payable short term non-interest bearing $100,000

accrued liabilities $25,000

mortgage note payable 5% due in 2025 $250,000

preferred 8% stock, $100 par $100,000

common stock, $10 par $400,000

paid in capital in excess of par, common stock $50,000

retained earnings $225,000

Selected data related to the 12 months of the current year reveal the following:

average common stockholders equity $650,000

average stockholders equity $750,000

average inventory $130,000

average total assets $1,200,000

cash dividends paid on common stock $40,000

cost of goods sold $910,000

income before income tax $140,000

interest expense $20,000

net income $88,000

sales $1,500,000

a common stock was selling for $25 per share at the end of the year.

The working capital is

A. $250,000

B. $200,000

C. $125,000

D. $100,000

E. $150,000

2. The acid-test/quick ratio is

A. 9:1

B. .9:1

C. 7:1

D. .7:1

E. .5:1

3. The current ratio is

A. 4:1

B. 1.5:1

C. 1:1

D. .5:1

E. 2:1

4. The inventory turnover is

A. 11 times

B. 10 times

C. 9 times

D. 8 times

E. 7 times

5. The earnings per share on common stock is

A. $3.50

B. $2.50

C. $1.50

D. $1.00

E. $0.75

Explanation / Answer

1. Working capital is the difference between current assets and current liabililities.

Answer is C.

2. Acid test ratio is current assets minus prepids and inventory which is then divided by current liabilities.

Answer is b.

3. Current ratio is:

Answer is b.

4. Inventory turnover is:

Answer is d.

Particulars Amount ($) Current Assets: Cash $65,000 Temp Investments $50,000 Account and Note Receivable $110,000 Inventory $140,000 Prepaid Expenses $10,000 Total current assets (a) $375,000 Current Liabilities Accounts payables $125,000 Short term notes payable $100,000 Accrued liabilities $25,000 Total current liabilities (b) $250,000 Working capital (a-b) $125,000