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The financial information below presents selected information from the financial

ID: 2491680 • Letter: T

Question

The financial information below presents selected information from the financial statements of Pelican Company. Sales revenue during the current year was $13,520,300 and cost of goods sold was $8,909,695. All of Pelican's sales are made on account and are due within 30 days.

  

Calculate the following:

Current ratios as of the end of the current and prior year. (Round your answers to 2 decimal places.)

Current Year | Prior Year

Current Ratio: __________ | _________

Calculate the receivables turnover ratio for the current year. (Round your answer to 2 decimal places.)

Receivables Turnover: ________________

Calculate the days to collect for the current year. (Round your intermediate calculations and final answers to 2 decimal place.)

Days to Collect: _______________

Calculate the inventory turnover ratio for the current year. (Round your answer to 2 decimal places.)
Inventory Turnover Ratio: _________________

The financial information below presents selected information from the financial statements of Pelican Company. Sales revenue during the current year was $13,520,300 and cost of goods sold was $8,909,695. All of Pelican's sales are made on account and are due within 30 days.

Explanation / Answer

Answer: a)

Current ratio = Current assets / Current liabilities

Current year: 8,345,100/6,891,000 = 1.21

Prior Year: 8,475,030/ 7,515,300 = 1.13

Answer: b)

Receivable turnover ratio = Net credit sales/Average accounts receivables

Average accounts receivable = (Prior year A/R + Current Year A/R)/2

Average accounts receivables = (4640000 + 3809000)/2 = 8449000 / 2 = 4224500

Receivable turnover ratio = 13520300 / 4224500 = 3.20

Answer: c)

Days to collect = No. of days/ Receivable turnover ratio

Days to collect = 365 days / 3.20 = 114.06 days

Answer: d)

Inventory turnover ratio = Cost of goods sold / Average inventory

Average inventory = (Prior year inventory + Current year inventory)/ 2

Average inventory = (929360 + 1250440)/2 = 1089900

Inventory turnover ratio = 8909695 / 1089900 = 8.17

Answer: e)

Days to sell = No. of days/ Inventory turnover ratio

Days to sell = 365 days / 8.17 = 44.68 days

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