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During 2015, The Mann Corporation borrowed $500,000 from The Biltmore National B

ID: 2437712 • Letter: D

Question

During 2015, The Mann Corporation borrowed $500,000 from The Biltmore National Bank. The loan agreement included a debt covenant restricting the company’s level of debt relative to shareholders’ equity. The covenant specified that Mann’s long-term debt to shareholders’ equity ratio could not exceed 1-to-1 at any time during the loan period. The Mann Corporation’s 2015 year-end balance sheet appeared as follows:

Calculate The Mann Corporation’s long-term debt to shareholders’ equity ratio at year-end 2015.
Round answer to two decimal places. Answer
What is the company’s maximum borrowing capability at year-end 2015 without violating the long-term debt to shareholders’ equity covenant of the existing loan agreement? $Answer
What is the maximum dividend that the company can pay at year-end without violating the debt covenant? $Answer
If the company pays a cash dividend of $100,000 at year-end 2015, what is the company’s maximum borrowing capability without violating the debt covenant? $Answer

2015 Total assets $ 2,001,600 Current liabilities $   542,100 Long-term debt 625,500 Shareholders' equity 834,000 $ 2,001,600

Explanation / Answer

Long term debt to equity ratio

Long term Debts

/

Shareholder's Equity

Ratio

Year 2015

$ 625,500.00

/

$         834,000.00

0.75

Maximum amount than can be borrowed

An amount that equals Long term to shareholder’s equity ratio to 1:1 is the maximum amount of borrowing.

Maximum loan that can be borrowed

$ 834,000.00

Loan already taken

$ 625,500.00

Loan that can be taken without violating Debt Covenant

$ 208,500.00

Payment of dividend will reduce the balance of Shareholder's equity so the maximum amount of dividend would be as such which makes long term debt equity ratio to 1:1

Shareholder's equity balance

$ 834,000.00

Long term loan

$ 625,500.00

Maximum amount of Dividend

$ 208,500.00

Long term Debt

Equity

Current balances

$ 625,500.00

$    834,000.00

Cash Dividend

$ (100,000.00)

Balance after Dividend

$ 625,500.00

$    734,000.00

Maximum loan that can be borrowed

$ 734,000.00

Loan already taken

$ 625,500.00

Loan that can be taken without violating Debt Covenant

$ 108,500.00

Long term debt to equity ratio

Long term Debts

/

Shareholder's Equity

Ratio

Year 2015

$ 625,500.00

/

$         834,000.00

0.75

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