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Galaxy United, Inc. 2012 Income Statement Net sales $614,100 Less: Cost of goods

ID: 2652201 • Letter: G

Question

Galaxy United, Inc.
2012 Income Statement

Net sales $614,100
Less: Cost of goods sold 521,400
Less: Depreciation 11,200
Earnings before interest and taxes 81,500
Less: Interest paid 10,100
Taxable income $71,400
Less: Taxes 28,900
Net income $42,500

Galaxy United, Inc.
2011 and 2012 Balance Sheets

2011 2012 2011 2012
Cash $17,000 $16,500 Accounts payable $128,600 $134,700
Accounts rec. 54,100 56,700 Long-term debt 147,500 135,500
Inventory 189,400 186,700 Common stock* 125,000 140,000
Sub-total $260,500 $259,900 Retained earnings 120,700 131,800
Net fixed assets 261,300 282,100
Total $521,800 $542,000 Total $521,800 $542,000

*The par value of the common stock is $1 per share.

How many days of sales are in receivables? (Use 2012 values)

Explanation / Answer

No of days sales in receivable = 360 or 365/ Accounts receivable turnover ratio

Accounts receivable turnover ratio = Sales / Average accounts receivable

= 614100/(54100+56700)/2

= 614100/55400 i.e 11.08

No. of days sales in receivable = 360 or 365/11.08 i.e 32.50 days or 33 days