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Excerpts from Candle Corporation\'s most recent balance sheet (in thousands of d

ID: 2600185 • Letter: E

Question

Excerpts from Candle Corporation's most recent balance sheet (in thousands of dollars) appear below: Year 2 Year 1 Current assets Cash Accounts receivable Inventory Prepaid expenses $ 340 $ 200 340 350 220 220 68 78 Total current assets $ 968 $ 848 Current liabilities Accounts payable Accrued liabilities s 270 S 270 180 98 78 68 Notes payable, short term Total current liabilities S 528 $ 436 Sales on account during the year totaled $1,520 thousand Cost of goods sold was $930 thousand Re a. the following working capital for Year 2.(Enter your answer in thousands of dollars, L.e., 100,000 should be entered as 100.) 440 b. Compute the following current ratio for Year 2 (Round your answer to 2 decimal places.) 1.83 Compute the folowing acid-test ratio for Year 2. (Round your answer to 2 decimal places.) c.

Explanation / Answer

Year 2

Required:

Year 2

  Year 1   Current assets:      Cash 340 200      Accounts receivable 340 350      Inventory 220 220      Prepaid expenses 68 78   Total current assets 968 848   Current liabilities:      Accounts payable 270 270      Accrued liabilities 180 98      Notes payable, short term 78 68   Total current liabilities 528 436 Sales on account during the year totaled $1,520 thousand. Cost of goods sold was $930 thousand.

Required:

a. Compute the following working capital for Year 2.(Enter your answer in thousands of dollars, i.e., 100,000 should be entered as 100.) Working capital = Total current assets - Total current liabilities Working Capital = 968 - 528 = $440 b. Compute the following current ratio for Year 2. (Round your answer to 2 decimal places.) Current Ratio = Total current assets/Total current liabilities Current Ratio = 968/528 = 1.83 c. Compute the following acid-test ratio for Year 2. (Round your answer to 2 decimal places.) Acid test ratio = (Total current assets-Inventory)/Total current liabilities Acid test ratio = (968-220)/528 = 1.42 d. Compute the following accounts receivable turnover for Year 2.(Round your answer to 2 decimal places.) Accounts receveable turnover = Net credit sales / Average accounts receivable Accounts receveable turnover = 1520 / [(340+350)/2] Accounts receveable turnover = 1520 / 345 = 4.41 e. Compute the following average collection period for Year 2.(Use 365 days in a year. Round your intermediate calculations to 2 decimals places and your final answer to 2 decimal place.) Average collection period = 365/AR turnover Average collection period = 365/4.41 Average collection period = 82.77 days f. Compute the following inventory turnover for Year 2.(Round your answer to 2 decimal places.) Inventory turnover = Cost of goods sold / Average inventory Inventory turnover = 930 / 220 = 4.23 g. Compute the following average sale period for Year 2. (Use 365 days in a year. Round your intermediate calculations to 2 decimals places and your final answer to 2 decimal place.) Average sale period = 365/Inventory turnover Average sale period = 365/4.23 Average sale period = 86.29