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Comparative financial statements for Weller Corporation, a merchandising company

ID: 2579577 • Letter: C

Question

Comparative financial statements for Weller Corporation, a merchandising company, for the year ending December 31 appear below. The company did not issue any new common stock during the year. A total of 700,000 shares of common stock were outstanding. The interest rate on the bonds, which were sold at their face value, was 10%. The income tax rate was 40% and the dividend per share of common stock was $0.40 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.

Accounts receivable turnover. (Assume that all sales are on account.) (Round your answer to 2 decimal places.)


      

Average collection period. (Use 365 days in a year. Round your intermediate calculations and final answer to 2 decimal places.)


       

Inventory turnover. (Round your answer to 2 decimal places.)


       

Average sale period. (Use 365 days in a year. Round your intermediate calculations and final answer to 2 decimal places.)


       

Operating cycle. (Round your intermediate calculations and final answer to 2 decimal places.)


       

Total asset turnover. (Round your answer to 2 decimal places.)

Comparative financial statements for Weller Corporation, a merchandising company, for the year ending December 31 appear below. The company did not issue any new common stock during the year. A total of 700,000 shares of common stock were outstanding. The interest rate on the bonds, which were sold at their face value, was 10%. The income tax rate was 40% and the dividend per share of common stock was $0.40 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.

Explanation / Answer

Answer:

1

Accounts Receivable Turnover

= Net sales / Avearge account recivable Net

Beginning balance, accounts receivable (a)

7700

Ending balance, accounts receivable (b)

11000

Average accounts receivable balance [(a) + (b)]/2

9350

=84150 /9350

=9

___________________________________

2

Average collection period.

=365 / Accounts Receivable Turnover

=365 /9

=40.5555

=40.56

___________________________________

3

Inventory turnover

=Cost of goods sold / Avearage inventory Balance

Beginning balance, inventory (a)

11600

Ending balance, inventory (b)

12900

Average inventory balance [(a) + (b)]/2

12250

= 44100 /12250

=3.6

______________________________________________

4

Average sale period

= 365/ Inventory turnover

=365/3.6

=101.39

______________________________________

5

Operating cycle.

=Inventory period + Account recivable period

=40.56+101.39

=141.95

___________________________________

6

Total asset turnover

=Sales / Average total Assets

=84150/ [($81537 + $66766)/2]

=84150 /74151.5

=1.13

Beginning balance, accounts receivable (a)

7700

Ending balance, accounts receivable (b)

11000

Average accounts receivable balance [(a) + (b)]/2

9350

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