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Common-Size Balance Sheet 2016 Cash and marketable securities $ 490 1.5 % Accoun

ID: 2812296 • Letter: C

Question

Common-Size Balance Sheet

2016

Cash and marketable securities

$

490

1.5

%

Accounts receivable

6,000

18.2

Inventory

9,490

28.8

Total current assets

$

15,980

48.4

%

Net property, plant, and equipment

17,020

51.6

Total assets

$

33,000

100.0

%

Accounts payable

$

7,210

21.8

%

Short-term notes

6,790

20.6

Total current liabilities

$

14,000

42.4

%

Long-term liabilities

6,970

21.1

Total liabilities

$

20,970

63.5

%

Total common shareholders’ equity

12,030

36.5

Total liabilities and shareholders’ equity

$

33,000

100.0

%

Common-Size Income Statement

2016

Revenues

$

29,980

100.0

%

Cost of goods sold

(19,960)

66.6

Gross profit

$

10,020

33.4

%

Operating expenses

(8,030)

26.8

Net operating income

$

1,990

6.6

%

Interest expense

(920)

3.1

Earnings before taxes

$

1,070

3.6

%

Income taxes

(389)

1.3

Net income

$

681

2.3

%

a. How much cash does Patterson have on hand relative to its total assets?

b. What proportion of Patterson's assets has the firm financed using short-term debt? Long-term debt?

c. What percent of Patterson's revenues does the firm have left over after paying all of its expenses (including taxes)?

d. Describe the relative importance of Patterson's major expense categories, including cost of goods sold, operating expenses, and interest expenses.

Common-Size Balance Sheet

2016

Cash and marketable securities

$

490

1.5

%

Accounts receivable

6,000

18.2

Inventory

9,490

28.8

Total current assets

$

15,980

48.4

%

Net property, plant, and equipment

17,020

51.6

Total assets

$

33,000

100.0

%

Accounts payable

$

7,210

21.8

%

Short-term notes

6,790

20.6

Total current liabilities

$

14,000

42.4

%

Long-term liabilities

6,970

21.1

Total liabilities

$

20,970

63.5

%

Total common shareholders’ equity

12,030

36.5

Total liabilities and shareholders’ equity

$

33,000

100.0

%

Explanation / Answer

Req a: Cash in hand relative to Total assets: 1.50% of total assets Req b: Assets financed from Short term debts (i.e. Current liabilities): 42.40% Assets Financed from Long term debts: 21.10% Req c: Proportion of revenue left over after all expenses: 2.30% of revenue Req d: Cost of goods sold constitutes 66.6% of total revenue which is considered as major cost of firm. Operating expense constitutes 26.80% of total revenue Interest expense constitutes 3.10% of total revenue

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