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

ID: 2473970 • Letter: T

Question

The following information pertains to Diane Company. Assume that all balance sheet amounts represent both average and ending balance figures and that all sales were on credit.

Assets      

Cash and short-term investments

$ 30,000

Accounts receivable (net)

20,000

Inventory

15,000

Property, plant, and equipment

185,000

Total assets

$250,000

Liabilities and Stockholders’ Equity      

Current liabilities

$ 45,000

Long-term liabilities

70,000

Stockholders’ equity—Common

135,000

Total liabilities and stockholders’ equity

$250,000

Income Statement

Sales

$85,000

Cost of goods sold

45,000

Gross margin

$40,000

Operating expenses

(15,000)

Interest expense

(5,000)

Net income

$20,000

Number of shares of common stock outstanding

6,000

Market price of common stock

$20

Total dividends paid

$9,000

Cash provided by operations

$30,000

What is the ratio of sales to total assets for Diane Company?

Cash and short-term investments

$ 30,000

Accounts receivable (net)

20,000

Inventory

15,000

Property, plant, and equipment

185,000

Total assets

$250,000

Explanation / Answer

The ratio of sales to total assets = Sales / Total Assets

= $ 85,000 / $ 250,000

= 0.34

Hence, the correct answer is 0.34