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Use The Following Information To Prepare A Projected Balance Sheet And Income st

ID: 2592411 • Letter: U

Question

Use The Following Information To Prepare A Projected Balance Sheet And Income statement. Show all Computations.

Actual 2015                                                                                        Projected   2016           

Cash $8,500

Accounts Receivable $21,666

Inventory $43,741

Property And Equipment $177,726

Accumulated depreciation $(8,466)

Total Assets $243,167

Debt $135,000

Common Stock $73,167

Retained earnings $35,000

  Total Liabilities And Equities $243,167

Sales $270,000

Cost Of Goods Sold $170,100

Gross profit $99,900

Other Expenses $65,200

Depreciation Expense $8,466

Interest Expense $6,075

Income Before Taxes $20,159

Income Tax Expense $12,238

Net Income $7,921

Assumptions:

Sales Growth 40.00%

Cost Of Goods Sold (% of Sales) 62.00%

Other expenses 15.00% Of Sales Plus $20,000

Capital expenditures None

Depreciation rate (Dep exp/P&E Ending balance) 5.00%

Income Tax Rate 40.00%

Ending Cash Balance $12,000

Debt No Change

Dividend Payout 15.00%

Interest Rate (all Borrowings And Repayments On 1/1) 3.50%

Inventory Turnover 3.00 times

Accounts Receivable Turnover 6.00 times

In addition to the assumptions listed, what other Assumption did you have to make and what were the operational implications of that assumption? Answer in complete sentences. Be clear, concise, and specific.

Explanation / Answer

Note : Inventory Turnover Ratio = Cost of goods sold/ average inventory

3 times = 234,360 / (43,741+closing inventory)*0.5

Closing Inventory = 112499

Accounts Receivables ratio = Sales / average accounts receivable

6 times = 378000/ (21666+closing accounts receivables)*0.5

closing accounts receivables = 104334

Income Statement (Projected) For the year Ended December 31,2016           2016 Sales 3,78,000 Less: Cost of Goods sold 2,34,360 (Opening Inventory +Purchases-Closing Inventory) Gross profit 1,43,640 Less: Other Expenses       76,700 Depreciation         8,463 Interest Expense         4,725 Income before tax       53,752 Tax Expense       21,501 Income After Tax       32,251