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Current asset section of GTD balance sheet consists of cash, accounts receivable

ID: 2422108 • Letter: C

Question

Current asset section of GTD balance sheet consists of cash, accounts receivable, and prepaid expenses. The 2016 balance sheet reported the following: cash, $1,490,000; prepaid expenses, $550,000; noncurrent assets, $2,800,000; and shareholders’ equity, $2,900,000. The current ratio at the end of the year was 2.5 and the debt to equity ratio was 1.5. Required: Determine the following 2016 amounts and ratios: (Round your "The acid-test ratio" answer to 1 decimal place.) 1. Current liabilities 2. Long-term liabilities3. Accounts receivables 4. The acid-test ratio

Explanation / Answer

Liabilities Assets Shareholders' Equity 2900000 Cash 1490000 Long-term liabilities 4350000 Accounts Receivables =7250000+x-1490000-550000-2800000 Current Liabilities x(suppose) Prepaid Expenses 550000 Non-Current Assets 2800000 7250000+x 7250000+x Debt/Equity= 1.5 Debt/2900000=1.5 So,Debt or Long-term liabilities= 2900000*1.5= 4350000 Current ratio= current assets/current liabilities=2.5 Where, Current Assets from the above cash 1490000 A/R 2410000+x Prepaid exp 550000 Total 4450000+x (4450000+x)/x=2.5 4450000+x= 2.5x 1.5x=4450000 so,x= Current Liabilities= 4450000/1.5= 2966667 Verification (4450000+2966667)/2966667 2.5 Accounts Receivables= 2410000+2966667=5376667 Acid Test ratio = (Current Assets-Prepaid expenses)/Current Liabilities Or in this case, (Cash +Accounts Receivables)/Current Liabilities                           (1490000+5376667)/2966667 2.31 Liabilities Assets Shareholders' Equity 2900000 Cash 1490000 Long-term liabilities 4350000 Accounts Receivables 5376667 Current Liabilities 2966667 Prepaid Expenses 550000 Non-Current Assets 2800000 10216667 10216667 Answers Current Liabilities 2966667 Long-term liabilities 4350000 Accounts Receivables 5376667 Acid test ratio 2.31

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