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A company has the following information for the current year: Current assets $42

ID: 2783980 • Letter: A

Question

A company has the following information for the current year:

Current assets

$42,500

Current liabilities

$24,650

Noncurrent assets

224,000

Noncurrent liabilities

173,200

Total assets

$266,500

Retained earnings

19,475

All other equity

49,175

Total liabilities and equity

$266,500

Sales revenue is forecasted to grow by 12% next year, forecasted net income is expected to be $30,000, and all current assets and current liabilities vary proportionally with sales. If $45,000 worth of net noncurrent assets are required to be purchased next year, what is the external financing needed? Assume that the company does not pay dividends, and that all noncurrent liabilities and equity (except retained earnings) will be the same level as the current year.

$16,785

$16,964

$17,142

$17,321

$17,499

Current assets

$42,500

Current liabilities

$24,650

Noncurrent assets

224,000

Noncurrent liabilities

173,200

Total assets

$266,500

Retained earnings

19,475

All other equity

49,175

Total liabilities and equity

$266,500

Explanation / Answer

EFN = Assets - Current Liabilites - Earnings Retained

= Current Assets x g + Increase in non-current asset - Current Liabilities x g - Net Income x Retention Ratio

= 42,500 x 13% + 45,000 - 24,650 x 13% - 30,000 x 100%

= $17,321

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