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USE THE DATA IN THE TABLE BELOW TO ANSWER QUESTIONS 19- 24 (Assume all account f

ID: 2809887 • Letter: U

Question

USE THE DATA IN THE TABLE BELOW TO ANSWER QUESTIONS 19- 24 (Assume all account figures are in dollars) 2016 700 1,930 80 0 1,270 980 7,260 1,600 250 4,860 6,210 8,530 12,750 820 Operating expenses (excluding depreciation)2,130 8,210 350 2017 640 2,260 140 Accounts payable Accounts receivable, net Accruals Cash Capital surplus Common stock Cost of goods sold Depreciation expense Interest expense Inventory (end of year) Long-term debt Net fixed assets Net sales Notes payable 1,390 1,200 7,630 1,730 180 5,240 6,390 9,210 13,950 760 2,530 8,430 410 Retained earnings Taxes 19. This company's operating profit margin (as a percent rounded to 1 decimal place) in 2016 was 20. The total asset tumover ratio for this company in 2017 21. ROE for 2017 is 22. Cash flow from operating activities in 2017 is $ 23. Cash flow from investing activities in 2017 is S 24. Cash flow from financing activities in 2017 is $

Explanation / Answer

2017

2016

net sales

13950

12750

less cost of goods sold

7630

7260

gross profit

6320

5490

less operating expenses

2530

2130

less depreciation

1730

1600

operating profit

2060

1760

less interest

180

250

EBT

1880

1510

less taxes

410

350

net income

1470

1160

operating profit margin = operating profit/sales

2060/13950

14.8%

13.80%

total asset turn over ratio = sales/total average assets

12750/16015

0.796129

sales

12750

average assets = (opening +closing )/2

(15320+16710)/2

16015

total assets -2017

(1930+4860+8530)

15320

total assets-2016

(2260+5240+9210)

16710

ROE = net income/total average equity

1470/10740

13.69%

net income = operating profit-interest-tax

1470

average total equity

(11020+10460)/2

10740

total equity 2017

(1390+1200+8430)

11020

total equity 2016

(1270+980+8210)

10460

cash flow from operating activities

net income

1470

add depreciation

1730

changes in working capital

decrease in accounts payable

-60

increase in accounts receivables

-330

increase in accruals

60

increase in inventory

-380

decrease in notes payable

-60

cash flow from operating activities

2430

cash flow investing activities

purchase of fixed assets

(9210+1730)-8530

-2410

cash flow investing activities

-2410

cash flow from financing activities

proceeds from issue of common stock

220

proceeds from long term debt

180

proceeds from capital surplus

120

cash flow from financing activities

520

2017

2016

net sales

13950

12750

less cost of goods sold

7630

7260

gross profit

6320

5490

less operating expenses

2530

2130

less depreciation

1730

1600

operating profit

2060

1760

less interest

180

250

EBT

1880

1510

less taxes

410

350

net income

1470

1160

operating profit margin = operating profit/sales

2060/13950

14.8%

13.80%

total asset turn over ratio = sales/total average assets

12750/16015

0.796129

sales

12750

average assets = (opening +closing )/2

(15320+16710)/2

16015

total assets -2017

(1930+4860+8530)

15320

total assets-2016

(2260+5240+9210)

16710

ROE = net income/total average equity

1470/10740

13.69%

net income = operating profit-interest-tax

1470

average total equity

(11020+10460)/2

10740

total equity 2017

(1390+1200+8430)

11020

total equity 2016

(1270+980+8210)

10460

cash flow from operating activities

net income

1470

add depreciation

1730

changes in working capital

decrease in accounts payable

-60

increase in accounts receivables

-330

increase in accruals

60

increase in inventory

-380

decrease in notes payable

-60

cash flow from operating activities

2430

cash flow investing activities

purchase of fixed assets

(9210+1730)-8530

-2410

cash flow investing activities

-2410

cash flow from financing activities

proceeds from issue of common stock

220

proceeds from long term debt

180

proceeds from capital surplus

120

cash flow from financing activities

520