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a) Canadian Bacon Inc. financial statements are presented in the table below. Ba

ID: 2655717 • Letter: A

Question

a) Canadian Bacon Inc. financial statements are presented in the table below.

Based on the information in the table, and using cost of goods sold and a 365-day year, calculate Days of Sales in Inventory (using cost of goods sold).

Round the answers to two decimal places

Balance Sheet December 31, 2011

Income Statement Year of 2011

Cash and marketable securities $143,000 Accounts payable $278,000 Accounts receivable $354,000 Notes payable $87,000 Inventories $672,000 Accrued expenses $65,000 Prepaid expenses $12,500 Total current liabilities $430,000 Total current assets $1,181,500 Long-term debt $284,000 Gross fixed assets $1,675,000 Par value and paid-in-capital $228,000 Less: accumulated depreciation $500,000 Retained Earnings $1,414,500 Net fixed assets $1,175,000 Common Equity 1,642,500 Total assets $2,356,500 Total liabilities and owner’s equity $2,356,500

Explanation / Answer

Inventory turnover ratio = Cost of goods sold / Inventory

Inventory turnover ratio = $2,195,620 / $672,000

Inventory turnover ratio = 3.267292 times

Days of sales Inventory = 365 days / Inventory turnover ratio

Days of sales Inventory = 365 days / 3.267292

Days of sales Inventory = 111.72 Days