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ID: 2406579 • Letter: 1

Question

100% E 6?7? ?? 4:33:14 a hrome ?? ?? ?? ???? ?? ??? ?? ?? C The 2018 Income Statement CxC Chegg.com ?Files Chapter 12 C O ezto.mheducation.com/hm.tpx Exercise 12-5 Evaluate risk ratios (LO12-3) The 2018 income statement of Adrian Express reports sales of $16,605,000, cost of goods sold of $10,106,000, and net income of $1,620,000. Balance sheet information is provided in the following table. ADRIAN EXPRESS Balance Sheets December 31, 2018 and 2017 2018 2017 Assets Current assets: Cash Accounts receivable Inventory S 620,000 $ 780,000 1,440,000 1,020,000 840,000 1420,000 4,820,000 4,260,000 Long-term assets Total assets $ 8,720,000 $7.480,000 Liabilities and Stockholders' Equity Cument liabilities Long-term liabilities Common stock Retained earnings 2,000,000 $1,680,000 2,320,000 2420,000 1,980,000 ,980,000 2,420,000 400,000 Total liabilities and stockholders' equity $8,720,000 $7,480,000 Industry averages for the following four risk ratios are as follows Average collection period Average days in inventory Current ratio 25 days 60 days 2 to 1 QIY

Explanation / Answer

1. Average Collection Period = 365 days * Average Accounts Receivable / Sales

Average Collection Period = 365 days * $1230000 / $16605000

Average Collection Period = 27.0 Days

2. Average Days in Inventory = 365 days * Average Inventory / COGS

Average Days in Inventory = 365 days * $1630000 / $10106000

Average Days in Inventory = 58.9 days

3. Current Ratio = Current Assets / Current Liabilities

Current Ratio = $3900000 / $2000000

Current Ratio = 1.95 to 1

4. Debt Equity Ratio = Total Debt / Equity

Debt Equity Ratio = $4320000 / $4400000

Debt Equity Ratio = Total Debt / Equity = 98.2%

5. The Company is more risky as compared with the industry average as it has high Debt equity ratio, less current ratio.

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