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eme * Canun Tabs ¡ Balser. Arnrose.oatia. ?New \'ab connect Help Save & Exin Su

ID: 2394502 • Letter: E

Question

eme * Canun Tabs ¡ Balser. Arnrose.oatia. ?New 'ab connect Help Save & Exin Su Final Exam Integration Exercise 5 Statement of Cash Flows; Ratio Analysis [LO 14-1, LO 14-2, LO 14-3, LO 15-2, LO 15-3, LO 15-4, LO 15-5, LO 15-6] A comparative balance sheet and an mcome statement for Rowan Comparty are gven below Rowan Conpany Cosparative Balance sheet dollazs in millions Knding Baginning Balanc Balance S30 9 Caxh and cash equiva lents Accounts rece i vabl. 572 536 620 nventOrY 1.226 .243 Totsl eurzent assets Property, Plant and equipment propeEty, plant, and equipmont 2.419 ASUS WebStorage We've provide you witt storage. Get started w WebStorage to keep y on all devices 0 Total aseta Liabdlities and stookholders' Equity Current liabilities

Explanation / Answer

2.

Working:

3.

a. Current Ratio = 3.30

b. Quick Ratio = 1.63

Working:

4.

Average collection period = 46 days

Average sales period = 63 days

Working:

ROWAN COMPANY Statement of cash flows for the year Ended December 31 Cash flow from operations Net Income 42 Adjustments for non cash transactions:    Depreciation Expense * 169    Gain on sale of equipment -4 165 Adjustments for changes in working captal    Decrease in accounts receivable 36    Increase in inventory -40    Increase in accounts payable 25    Decrease in accrued liabilities -11    Income taxes payable -16 -6 Cash flow from operating activities 201 Cash flow from investing activities    Purchase of property,plant and equipment ** -79    Sale of equipment 11 Cash flow from investing activities -68 Cash flow from financing activities:    Retiremebt of bonds payable -130    Payment of cash dividend -24 Cash flow from financing activities -154 Net change in cash -21 Beginning cash balance 91 Ending cash balance 70 Accumulated depreciation , Ending 640 Accumulated depreciation , beginning 480 Difference 160 Add: Depreciation on the equipment sold 9 Depreciation expense for the year * 169 Property, plant and equipment - Ending 1719 Property, plant and equipment - Beginning 1656 Difference 63 Add: Cost of the equipment sold 16 Purchase of property, plant and equipment ** 79 Retained earnings, beginning 936 Add: Net income for the year 42 Total 978 Less: Retained earnings, beginning 954 Cash dividends paid *** 24