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The following are selected entries for Warren Clinic for December,31 2008, liste

ID: 2739141 • Letter: T

Question

The following are selected entries for Warren Clinic for December,31 2008, listed alphabetically. Account payable 20,000 Account receivable, net 60,000 Cash 30,000 Equity 230,000 Long term debt 120,000 Long-term investments 100,000 Net property and equipment 150,000 Other assets 40,000 Other long-term liabilities 10,000

1. Create a balance sheet

2. Is the Warren Clinic heavily indebted? Explain you conclusion.

3. Is the Warren Clinic profitable? Explain you answer.

4. Warren Clinic wants to borrow $100,000 in a lump sum as working capital in order to implement a strategy to hire more personnel to improve the patient experience.

a. Present the balance sheet as if the loan were effected.

b. Is Warren Clinic heavily indebted? Explain you conclusion.

Explanation / Answer

Balance sheet of warren clinic as on 31-12-2008

Assets:

long term investment

100000

net property and equipment

150000

other assets

40000

current assets:

Accounts receivable

60000

Cash

30000

Total Assets

380000

equity and liabilities:

current liabilities:

Accounts payable

20000

other long term liabilities

10000

Long-term debt

120000

equity

230000

Total equity and liabilities

380000

At present company is not heavily indebted

Working capital= Current Assets- current liability

(60000+30,000) -20,000=70,000

Current ratio= Current assets Current liabilities

90000 20,000

=4.5

Debt to equity ratio=debt/equity=150000/230000=0.65

Debt to total equity and liabilities=150000/380000=0.39

As debt is not heavy for the company.

3)

Yes company is profitable company at present.

4. Warren Clinic wants to borrow $100,000 in a lump sum as working capital in order to implement a strategy to hire more personnel to improve the patient experience.

a. Present the balance sheet as if the loan were affected.

Warren Clinic

Dec-31-2008

Liability

Amount in $

Assets

Amount in $

Account payable

20000

Account receivable

60000

Working capital loan

100000

Cash

30000

Bank

100000

Other long-term liabilities

10000

Long term Debt

120000

Long term Investment

100000

Equity

230000

Net property and equipment

150000

Other assets

40000

480000

480000

.

Now we can say that, Clinic is heavily indebted because it has current ratio as follow

Current ratio= Current Assets- Current Liability

=190,000P,000

1.58

Current ratio highly reduced from 4.5 to 1.58 and in addition to that it has to pay interest on loan borrowed, that reduces the firm’s profitability.

Debt equity ratio=250000/230000=1.08

Here debt is more than that of equity , hence firm is heavily indebted, that is more dependent on debt rather than equity.

Balance sheet of warren clinic as on 31-12-2008

Assets:

long term investment

100000

net property and equipment

150000

other assets

40000

current assets:

Accounts receivable

60000

Cash

30000

Total Assets

380000

equity and liabilities:

current liabilities:

Accounts payable

20000

other long term liabilities

10000

Long-term debt

120000

equity

230000

Total equity and liabilities

380000

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