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1. Prepare a vertical analysis of the balance sheet data for 2019 and 2018. Expr

ID: 2561845 • Letter: 1

Question

1. Prepare a vertical analysis of the balance sheet data for 2019 and 2018. Express each amount as a percentage of Round your answers to 1 decimal place.) 2019 2018 Amount Assets Cash Accounts receivable Inventory Buildings Less: Accumulated depreciation $2,200,000 1,237,500 3,112,500 7.150,000 (1200.000) $ 12,500,000 17.6 800,000 990,000 1,660,000 7,150,000 (600,000) 100.0$ 10,000,000 9.9 2.5 5.7 (9.6) 0.8 0.9 1.6 7.1 0.6 100.0 Total assets Liabilities and Stockholders' Equity Accounts payable Contingent liability Common stock Retained earnings S1,250,000 $ 1,512,500 850,000 5,050,000 5,087.500 Total liabilities and stockholders equity S 12.500,000 5,050,000 3,700,000 1000 S 10000,000 100.0

Explanation / Answer

Answera:

(1)

Vertical Analysis

FEDERER SPORTS APPAREL

Balance Sheet

31-Dec

2019

2018

Amount

%

Amount

%

Assets

Cash

$2,200,000

17.60%

$800,000

8.00%

Accounts receivable

1,237,500

9.90%

990,000

9.90%

Inventory

3,112,500

24.90%

1,660,000

16.60%

Buildings

7,150,000

57.20%

7,150,000

71.50%

Less: Accumulated depreciation

-1,200,000

-9.60%

-600,000

-6.00%

Total assets

$12,500,000

100.00%

$10,000,000

100.00%

Liabilities and Stockholders' Equity

Accounts payable

$1,512,500

12.10%

$1,250,000

12.50%

Contingent liability

850,000

6.80%

0

0.00%

Common stock

5,050,000

40.40%

5,050,000

50.50%

Retained earnings

5,087,500

40.70%

3,700,000

37.00%

Total liabilities and stockholders’ equity

$12,500,000

100.00%

$10,000,000

100.00%

(2)

Horizontal analysis

FEDERER SPORTS APPAREL

Balance Sheet

31-Dec

2019

2018

increase (decrease)

Amount

Amount

%

Assets

Cash

$2,200,000

$800,000

$1,400,000

175.00%

Accounts receivable

1,237,500

990,000

$247,500

25.00%

Inventory

3,112,500

1,660,000

$1,452,500

87.50%

Buildings

7,150,000

7,150,000

$0

0.00%

Less: Accumulated depreciation

-1,200,000

-600,000

($600,000)

100.00%

Total assets

$12,500,000

$10,000,000

$2,500,000

25.00%

Liabilities and Stockholders' Equity

Accounts payable

$1,512,500

$1,250,000

$262,500

21.00%

Contingent liability

850,000

0

$850,000

Common stock

5,050,000

5,050,000

$0

0.00%

Retained earnings

5,087,500

3,700,000

$1,387,500

37.50%

Total liabilities and stockholders’ equity

$12,500,000

$10,000,000

$2,500,000

25.00%

FEDERER SPORTS APPAREL

Balance Sheet

31-Dec

2019

2018

Amount

%

Amount

%

Assets

Cash

$2,200,000

17.60%

$800,000

8.00%

Accounts receivable

1,237,500

9.90%

990,000

9.90%

Inventory

3,112,500

24.90%

1,660,000

16.60%

Buildings

7,150,000

57.20%

7,150,000

71.50%

Less: Accumulated depreciation

-1,200,000

-9.60%

-600,000

-6.00%

Total assets

$12,500,000

100.00%

$10,000,000

100.00%

Liabilities and Stockholders' Equity

Accounts payable

$1,512,500

12.10%

$1,250,000

12.50%

Contingent liability

850,000

6.80%

0

0.00%

Common stock

5,050,000

40.40%

5,050,000

50.50%

Retained earnings

5,087,500

40.70%

3,700,000

37.00%

Total liabilities and stockholders’ equity

$12,500,000

100.00%

$10,000,000

100.00%