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Recent financial statements for Madison Company follow: Account balances at the

ID: 2479730 • Letter: R

Question

Recent financial statements for Madison Company follow:

Account balances at the beginning of the company’s fiscal year were: accounts receivable, $220,000; and inventory, $310,000. All sales were on account.

Calculate the following:

1.Gross margin percentage

2. current ratio

3. Acid-test ratio

4. Average collection period (use 365 days a year)

5. Average sales period (use 365 days a year)

6. Debt-to-equity ratio

7. Times interest earned

8. Book value per share

Recent financial statements for Madison Company follow:

Account balances at the beginning of the company’s fiscal year were: accounts receivable, $220,000; and inventory, $310,000. All sales were on account.

Calculate the following:

1.Gross margin percentage

2. current ratio

3. Acid-test ratio

4. Average collection period (use 365 days a year)

5. Average sales period (use 365 days a year)

6. Debt-to-equity ratio

7. Times interest earned

8. Book value per share

Madison Company Balance Sheet June 30 Assets Current assets: Cash Accounts receivable, net Merchandise inventorv Prepaid expenses $ 23,000 210,000 310,000 12,000 Total current assets Plant and equipment, net 555,000 890,000 Total assets $1,445,000 Liabilities and Stockholders' Equity Liabilities: Current liabilities Bonds payable, 10% $ 210,000 340,000 Total liabilities Stockholders' equity 550,000 Common stock, $5 par value Retained earnings $130,000 765,000 Total stockholders' equity 895,000 Total liabilities and stockholders' equity $1,445,000

Explanation / Answer

1.Gross margin percentage= Gross Profit/ Sales x 100

                                             = $1,770,000/$3,010,000 x 100

                                              =58.80

2. current ratio= Current Assets/ Current Liabilities

                        =555,000/210,000

                         =2.65

3. Acid-test ratio =Current Assets/- Prepaid Expenses- Inventory Current Liabilities

                        =$555,000-$12,000-$310,000/210,000

                         =233,000/210,000

                       =1.11

4.

Avg Revceivables= Beginning Receivables + Ending Receivables/2

                              =$220,000+$210,000/2

                              =$430,000/2

                              =$215,000

Receivables Turnover= Net credit sales/ Avg Recevables

                                    =$3,010,000/$215,000

                                     =14

Average collection period (use 365 days a year)=365/ Receivables Turnover

                                                                             =365/14

                                                                            =26.07 days

5.

Avg Inventory= Beginning Inventory + Ending Inventory/2

                       =$310,000+$310,000/2

                     =$310,000

Inventory Turnover= COGS/ Avg Inventory

                                =$1,240,000/$310,000

                               =4

Average sales period (use 365 days a year)

                                   =365/ Inventory Turnover

                                   =365/4 =91.25 days

6. Debt-to-equity ratio

     = Total Liabilities / Shareholder’s Equity

     =$550,000/$895,000= 0.61

7. Times interest earned=EBIT/Interest expense

                                       =$1,130,000/34,000

                                        =33.23     

8.

No of Outstanding share= Common stock par value/ Par value of share

                                        =$130,000/5

                                        =26,000 shares

Book value per share

= Total Shareholder Equity- Preferred Equity/Total outstanding Shares

=$895,000-0/26,000

=$34.42