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Selected year-end financial statements of McCord Corporation follow. (All sales

ID: 2376474 • Letter: S

Question

Selected year-end financial statements of McCord Corporation follow. (All sales were on credit; selected balance sheet amounts at December 31, 2010, were inventory, $53,900; total assets, $189,400; common stock, $115,000; and retained earnings, $52,948.)




Selected year-end financial statements of McCord Corporation follow. (All sales were on credit; selected balance sheet amounts at December 31, 2010, were inventory, $53,900; total assets, $189,400; common stock, $115,000; and retained earnings, $52,948.)

Explanation / Answer

current ratio= current asset/current liability

=86934/33900=2.56


Acid test ratio= current asset-inventory-prepaid exp./current liability

= 56200/33900=1.658


Days sales uncollected=365/account receivable turnover


= 365/14.56= 25


Inventory turnover=COGS/avg. inventory

=297950/45025=6.617


Days sales in inventory=365/6.617=55 days


Debt to equity= total liability/shareholder equity

= 97300/151250=0.64


Times interest earned=EBIT/interest expense

52150/4100=12.72


Profit margin ratio=net income/sales

= 28694/448600=6.39%


Total asset turnover= sales/total asset

=448600/248550=1.8


Return on total asset= income/total asset

=28694/248550=0.1154 or 11.54%


Return on common stock=income/common stock

=28694/115000=0.2495 or 24.95%

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