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1) Complete the balance sheet and sales data (fill in the blanks), using the fol

ID: 2813525 • Letter: 1

Question

1) Complete the balance sheet and sales data (fill in the blanks), using the following financial data: Debt/net worth Acid test ratio Asset turnover Day sales outstanding in accounts receivable Gross profit margin Inventory turnover 60% 1.2 1.5 times 40 days 30% 6 times Balance sheet Cash Accounts receivable Inventories Plant & equipment (8 marks) (8 marks) (8 marks) (8 marks) Accounts payable Common stock RM15,000 Retained earnings RM22,000 (8 marks) Total assets (8 marks) Total labilities & capital (8 marks) Sales Cost of goods sold (8 marks) (8 marks)

Explanation / Answer

Balance Sheet

Cash

RM 16,908.49

Accounts Payable

RM 22,200

Account receivable

RM    9,731.51

Common Stock

RM 15,000

Inventories

RM 10,360

Retained Earnings

RM 22,000

Plant & equipment

RM 22,200

Total assets

RM 59,200

Total liabilities & Capital

RM 59,200

Sales

RM 88,800

Cost of goods sold

RM 62,160

Explanation:

Net worth = Common stock + Retained earnings

Net worth = Total assets - Total liabilities

RM 15,000 + RM 22,000 = Total assets - Total liabilities

RM 37,000 = Total assets - Total liabilities

Debt/ Net worth = 60 %

Debt/ RM 37,000 = 0.60

Debt = RM 37,000 x 0.60 = RM 22,200

Accounts payable = RM 22,200

Total liabilities & capital = Accounts payable + Common stock + Retained earnings

                                            = $ RM 22,200 + RM 15,000 + RM 22,000 = RM 59,200

Total assets = Total liabilities + Capital

Total assets = RM 59,200

Asset turnover = 1.5 times

Net sales / Total assets = 1.5 times

Net sales / RM 59,200 = 1.5

Net sales = RM 59,200 x 1.5

Net sales = RM 88,800

Gross profit margin = 30 %

Sales – COGS/sales = 0.3

(RM 88,800 – COGS)/ RM 88,800 = 0.3

RM 88,800 – COGS = RM 88,800 x 0.3

RM 88,800 – COGS = RM 26,640

COGS = RM 88,800 – RM 26,640

COGS = RM 62,160

Acid-Test Ratio = (Current assets – Inventory) / Current Liabilities

1.2 = (Current assets – Inventory)/ RM 22,200

(Current assets – Inventory) = RM 22,200 x 1.2

                                                  = RM 26,640

Inventory turnover ratio = COGS/Inventory

6 = RM 62,160/ Inventory

Inventory = RM 62,160/6 = RM 10,360

Current assets - RM 10,360 = RM 26,640

Current assets = RM 10,360 + RM 26,640

Current assets = RM 37,000

DSO = Account receivable/ (Annual sales /365)

40 days = Account receivable/ (RM 88,800/365)

               = Account receivable/ RM 243.2876712

Account receivable = RM 243.2876712 x 40 = RM 9,731.51

Cash = RM 37,000 - RM 10,360 - RM 9,731.51

Cash = RM 16,908.49

Plant & equipment = Total assets – Current assets

                            = RM 59,200 - RM 37,000 = RM 22,200

Balance Sheet

Cash

RM 16,908.49

Accounts Payable

RM 22,200

Account receivable

RM    9,731.51

Common Stock

RM 15,000

Inventories

RM 10,360

Retained Earnings

RM 22,000

Plant & equipment

RM 22,200

Total assets

RM 59,200

Total liabilities & Capital

RM 59,200