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(Assets, Liabilities, & Stockholders Equity) Assets, Liabilities, & Stockholders

ID: 2632617 • Letter: #

Question

(Assets, Liabilities, & Stockholders Equity)

Assets, Liabilities, & Stockholders Equity)

Cash 490   Accounts payable 22,300    

Marketable securities 950    

Notes payable 47,300     

Accounts receivable 24,900      

Total Current Liabilities   69,600   

Inventories   45,300   

Long-term Debt   22,950

Total Current Assets   71,640   

Net Fixed Assets    77,900   

Common stock equity    31,800

TOTAL ASSETS  149,540   

Retained earnings  25,190  

Total Stockholders' Equity   56,990

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY   149,540

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Sales revenue $159,500

Less: Cost of good sold   106,300

Gross Profit $53,200

Less: Operating expenses

General and administrative   $25,300

Depreciation expenses 10,720

Total Operating Expense   36,020

Operating Profits   $17,180

Less: Interest expense 5,900

Net Profits Before Taxes   $11,280

Less: Taxes   4,310

Earnings Avail. for Common Stockholders   $6,970

Use the Balance Sheet and Income Statement to answer questions 16-23

16.) Current Ratio equals

a. 1.62

b. 1.03

c. 0.97

d. 0.38

17.) Quick Ratio equals

a. 1.62

b. 1.03

c. 0.97

d. 0.38

18.) Average collection period equals

a. 56.98

b. 0.16

c. 0.21

d. 76.57

19.) Average payment period equals (assume all purchases made in calendar year)

a. 56.98

b. 0.16

c. 0.21

d. 76.57

20.) Debt ratio equals

a. 0.371

b. 1.624

c. 1.616

d. 0.619

21.) Times interest earned equals

a. 1.18

b. 2.91

c. 27.03

d. 0.34

22.) Operating profit equals

a. 0.071

b. 0.334

c. 0.108

d. 0.044

23.) Net profit equals

a. 0.071

b. 0.334

c. 0.108

d. 0.044

Explanation / Answer

Solution:

Current ratio = Current assets / current liabilities = 71640 / 69600 = 1.029 or 1.03 Quick ratio = Current assets - inventory / current liabilities = 71640 - 45300 / 69600 = 0.378 or 0.38 Average collection period = Accounts receivable / (sales / 365) = 24900 / (159500/365) = 56.98 Average payment period = Accounts payable / (cost of goods sold / number of days) = 22300 / (106300 / 365) = 76.57 Debt ratio = Total debt / total assets = 92550 / 149540 = 0.619 Times interest earned EBIT / Interest expense = 17180 / 5900 = 2.91 Operating profit Operating profit / Sales = 17180 / 159500 = 0.108 Net profit Net profit / sales = 6970/159500 = 0.044