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Below are the year-end balance sheets for Wolken Enterprises: 2015 2014 $ 200,00

ID: 420899 • Letter: B

Question

Below are the year-end balance sheets for Wolken Enterprises:

2015

2014

$ 200,000

$ 170,000

864,000

700,000

2,000,000

1,400,000

$3,064,000

$2,270,000

6,000,000

5,600,000

$9,064,000

$7,870,000

$1,400,000

$1,090,000

1,600,000

1,800,000

$3,000,000

$2,890,000

2,400,000

2,400,000

3,000,000

2,000,000

664,000

580,000

$3,664,000

$2,580,000

$9,064,000

$7,870,000


Wolken has never paid a dividend on its common stock, and it issued $2,400,000 of 10-year non-callable, long-term debt in 2014. As of the end of 2015, none of the principal on this debt had been repaid. Assume that the company's sales in 2014 and 2015 were the same. Which of the following statements must be CORRECT?

Assets:

2015

2014

Cash

$ 200,000

$ 170,000

Accounts receivable

864,000

700,000

Inventories

2,000,000

1,400,000

Total current assets

$3,064,000

$2,270,000

Net fixed assets

6,000,000

5,600,000

Total assets

$9,064,000

$7,870,000

Liabilities and equity: Accounts payable

$1,400,000

$1,090,000

Notes payable

1,600,000

1,800,000

Total current liabilities

$3,000,000

$2,890,000

Long-term debt

2,400,000

2,400,000

Common stock

3,000,000

2,000,000

Retained earnings

664,000

580,000

Total common equity

$3,664,000

$2,580,000

Total liabilities and equity

$9,064,000

$7,870,000

Explanation / Answer

c.  Wolken issued new common stock in 2015. Correct option

In the above statement there is increase of 10,00,000 $ in common stock.

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