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USE THE FOLLOWING INFORMATION TO CONSTRUCT A BALANCE SHEET TO ANSWER QUESTIONS 2

ID: 2821606 • Letter: U

Question

USE THE FOLLOWING INFORMATION TO CONSTRUCT A BALANCE SHEET

TO ANSWER QUESTIONS 28 through 30

Assume that the only accounts on the balance sheet are those listed below. Fill in this chart with the data provided and then answer questions 28, 29 and 30.

Cash ____________ Notes payable ____________

Accounts receivable ____________ Accounts payable ____________

Inventory ____________ Long - term debt ____________

Gross fixed assets ____________ Equity ____________

(Accumulated depreciation) ____________ Total liab & equity ____________

Net fixed assets ____________

Total assets ____________

28. Cash = ____________.

29. Long - term debt = ____________.

30. Total assets =____________.

$ 2,000,000 Sales Gross profit margirn Inventory turnover ratio (Cost of goods sold/Inventory) Net profit margin Average collection period Return on equity Accumulated depreciation Return on assets Accounts payable days Notes payable Gross fixed assets Percent of sales on credit (remainder are cash sales) 20% 25 4% 45 $ 75,000 12.5% 18 $ 18,000 $ 400,000 80% NOTE: Assume a 360 day year for all ratios, etc.

Explanation / Answer

sales = $2,000,000

cogs = $16,00,000

gross profit = $4,00,000

now, inventory turnover = COGS/INVENTORY = 25

=16,000,000/INVENTORY = 25

INVENTORY = $64,000

NET PROFIT MARGIN:

NI/SALES = 4%

NET INCOME = $80,000

AVERAGE COLLECTION PERIOD = ACCOUNTS RECEIVABLE/ CREDIT SALES * 360 = 45

ACCOUNTS RECEIVABLE = $20,00,00

NET INCOME/ASSETS = 12.5%

TOTAL ASSETS = $640000.

SO, CURRENT ASSETS + NET FIXED ASSETS = TOTAL ASSEST

CURRENT ASSETS + (GROSS FIXED ASSETS - DEPRECIATION) = TOTAL ASSET

= CA + 325000 = 640000

CA = 315000

CASH + INVENTORY + ACCOUNTS RECEIVABLE = $315000

CASH + 64000 + 200000 = 315000

CASH = $51000

ACCOUNTS PAYABLE DAYS =18

SO, ACCOUNTS PAYABLE IS :

ACCOUNTS PAYABLE/ CREDIT SALES *360 = 45

ACCOUNTS PAYABLE = $2,00,000

RETURN ON EQUITY = 25%

NET INCOME/EQUITY = 25%

80,000 / EQUITY = 25%

EQUITY = 320000

ASSSETS = $64,0000

TOTAL LIABILITIES = $32,0000

NOW, LONG TERM DEBT =102000

CURRENT LIABILITIES + LONG TERM LIABILITIES = TOTAL LIABILITIES

OR, NOTES PAYABLE + ACCOUNTS PAYABLE + LONG TERM = TOTAL LAIBILITIES

= LONG TERM LIABILITIES = $1,02,000.