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Exercise 10-18 Suppose the following financial data were reported by 3M Company

ID: 2571241 • Letter: E

Question

Exercise 10-18

Suppose the following financial data were reported by 3M Company for 2018 and 2019 (dollars in millions).

3M Company
Balance Sheets (partial)

2019

2018


(a)

Calculate the current ratio and working capital for 3M for 2018 and 2019. (Round current ratio to 2 decimal places, e.g. 1.25 : 1.)


(b)

Suppose that at the end of 2019, 3M management used $150 million cash to pay off $150 million of accounts payable. How would its current ratio and working capital have changed? (Round current ratio to 2 decimal places, e.g. 1.25 : 1.)

3M Company
Balance Sheets (partial)

2019

2018

Current assets     Cash and cash equivalents $ 3,000 $1,800     Accounts receivable, net 3,000 3,000     Inventories 2,603 3,000     Other current assets 1,800 1,500         Total current assets $10,403 $9,300 Current liabilities $ 4,890 $5,803

Explanation / Answer

Exercise 10-18

a)

Current ratio:

2018

Current assets/Current liabilities = 9300/5803 = 1.60

2019

Current assets/Current liabilities = 10403/4890 = 2.13

Working capital:

2018

Working capital =Current assets - Current liabilities = 9300 - 5803 = 3497

2019

Working capital =Current assets - Current liabilities = 10403 - 4890 = 5513

b)

Current assets = 10403 - 150 = 10253

Current liabilities = 4890 - 150 = 4740

Current ratio = 10253/4740 = 2.16

Working capital =Current assets - Current liabilities = 10253 - 4740 = 5513

Current ratio has increased slightly but there is no change in working capital.