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The following information pertains to Ortiz Company. Assume that all balance she

ID: 2458670 • Letter: T

Question

The following information pertains to Ortiz Company. Assume that all balance sheet amounts represent both average and ending balance figures. Assume that all sales were on credit.
Assets
Cash and short-term investments                                                                                   $ 45,000
Accounts receivable (net)                                                                                                     30,000
Inventory                                                                                                                                  20,000
Property, plant and equipment                                                                                         210,000
               Total Assets                                                                                                          $305,000

Liabilities and Stockholders’ Equity
Current liabilities                                                                                                                $ 50,000
Long-term liabilities                                                                                                               95,000
Stockholders’ equity—common                                                                                        160,000
               Total Liabilities and Stockholders’ Equity                                                      $305,000

Income Statement
Sales                                                                                                                                   $ 120,000
Cost of goods sold                                                                                                                 66,000
Gross profit                                                                                                                              54,000
Operating expenses                                                                                                               30,000
               Net income                                                                                                           $ 24,000

Number of shares of common stock                                                                                    6,000
Market price of common stock                                                                                                 $20
Dividends per share                                                                                                                      .50

What is the current ratio for Ortiz?

Answer

1.90

1.50

1.30

.53

A)

1.90

B)

1.50

C)

1.30

D)

.53

Explanation / Answer

Answer A: 1.90

Current ratio   =     Current assets/ Current liability

Current assets: Total Assets - Propert plant and equipment

                         305,000 - 210,000   = 95,000 /-

Current liability : 50,000

                          95,000 / 50,000 = 1.90