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(a) Sunland Medical manufactures hospital beds and other institutional furniture

ID: 2590771 • Letter: #

Question

(a)

Sunland Medical manufactures hospital beds and other institutional furniture. The company’s comparative balance sheet and income statement for 2015 and 2016 follow.
Sunland Medical
Comparative Balance Sheet
As of December 31 2016 2015 Assets Current assets   Cash $344,000 $417,400   Accounts receivable, net 1,066,600 776,500   Inventory 732,000 681,000   Other current assets 305,000 247,050 Total current assets 2,447,600 2,121,950 Property, plant, & equipment, net 8,719,875 8,369,115   Total assets $11,167,475 $10,491,065 Liabilities and Stockholders’ Equity Current liabilities $3,188,000 $2,846,100 Long-term debt 3,702,700 3,892,600   Total liabilities 6,890,700 6,738,700 Preferred stock, $5 par value 52,400 52,400 Common stock, $0.25 par value 191,000 103,800 Retained earnings 4,033,375 3,596,165   Total stockholders’ equity 4,276,775 3,752,365   Total liabilities and stockholders’ equity $11,167,475 $10,491,065 Sunland Medical
Comparative Income Statement and Statement of Retained Earnings
For the Year
2016 2015 Sales revenue (all on account) $10,210,000 $9,614,000 Cost of goods sold 5,754,000 5,298,700   Gross profit 4,456,000 4,315,300 Operating expenses 2,840,200 2,634,150 Net operating income 1,615,800 1,681,150 Interest expense 319,000 308,700 Net income before taxes 1,296,800 1,372,450 Income taxes (30%) 389,040 411,735 Net income $907,760 $960,715 Dividends paid   Preferred dividends 29,550 29,550   Common dividends 441,000 498,000   Total dividends paid 470,550 527,550 Net income retained 437,210 433,165 Retained earnings, beginning of year 3,596,165 3,163,000 Retained earnings, end of year $4,033,375 $3,596,165

Explanation / Answer

Dear Student Thank you for using Chegg Please find below the answer and please give thumbs up   Statementshowing Computations Paticulars Amount Income for 2016               907,760.00 Less preference dividend               (29,550.00) Earning for equity shareholder               878,210.00 No of equity shares               356,000.00 Earning per share = 878,210/356,000                            2.47