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During the year, Belyk Paving Co. had sales of $2,383,000. Cost of goods sold, a

ID: 2444814 • Letter: D

Question

During the year, Belyk Paving Co. had sales of $2,383,000. Cost of goods sold, administrative and selling expenses, and depreciation expense were $1,442,000, $436,700, and $491,700, respectively. In addition, the company had an interest expense of $216,700 and a tax rate of 40 percent (ignore any tax loss carryback or carryforward provisions.). Belyk Paving Co. paid out $372,000 in cash dividends. Assume that net capital spending was zero, no new investments were made in net working capital, and no new stock was issued during the year. (Enter your answer as directed, but do not round intermediate calculations.). Required: Calculate the firm's new long-term debt added during the year.

Explanation / Answer

Calculation of the firm's new long-term debt added during the year:

Sales

$          2,383,000

Less: Cost of Goods sold

$       (1,442,000)

Less: administrative and selling expenses

$           (436,700)

Less: Depreciation expense

$           (491,700)

Less: interest expense

$           (216,700)

Profit Before tax

$           (204,100)

Add: Tax Benefit = 204100*40%

$                81,640

Profit after tax

$           (122,460)

Add: Depreciation

$             491,700

Cash Flows After tax

$             369,240

Cash Dividend paid

$             372,000

Firm's new long-term debt added during the year = 372000 - 369240

$                  2,760

Calculation of the firm's new long-term debt added during the year:

Sales

$          2,383,000

Less: Cost of Goods sold

$       (1,442,000)

Less: administrative and selling expenses

$           (436,700)

Less: Depreciation expense

$           (491,700)

Less: interest expense

$           (216,700)

Profit Before tax

$           (204,100)

Add: Tax Benefit = 204100*40%

$                81,640

Profit after tax

$           (122,460)

Add: Depreciation

$             491,700

Cash Flows After tax

$             369,240

Cash Dividend paid

$             372,000

Firm's new long-term debt added during the year = 372000 - 369240

$                  2,760