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Presented below are comparative balance sheets for the Gilmour Company. GILMOUR

ID: 2507853 • Letter: P

Question

Presented below are comparative balance sheets for the Gilmour Company.

GILMOUR COMPANY

Comparative Balance Sheet

As of December 31, 2013 and 2012

December 31

2013

2012

(1,000,000)

(750,500)

$3,340,510

$2,786,910

570,020

553,050

$3,340,510

$2,786,910

Instructions

GILMOUR COMPANY

Comparative Balance Sheet

As of December 31, 2013 and 2012

December 31

2013

2012

%

%

(1,000,000)

(750,500)

$3,340,510

$2,786,910

570,020

553,050

$3,340,510

$2,786,910

Presented below are comparative balance sheets for the Gilmour Company.

GILMOUR COMPANY

Comparative Balance Sheet

As of December 31, 2013 and 2012

December 31

2013

2012

Assets Cash $180,200 $274,300 Accounts receivable (net) 219,800 155,300 Short-term investments 269,800 150,900 Inventories 1,060,000 980,200 Prepaid expense 25,710 25,710 Fixed assets 2,585,000 1,951,000 Accumulated depreciation

(1,000,000)

(750,500)

$3,340,510

$2,786,910

Liabilities and Stockholders' Equity Accounts payable $50,790 $74,960 Accrued expenses 169,300 199,600 Bonds payable 450,400 189,300 Capital stock 2,100,000 1,770,000 Retained earnings

570,020

553,050

$3,340,510

$2,786,910

Instructions

Presented below are comparative balance sheets for the Gilmour Company. Complete the comparative balance sheet of Gilmour Company showing the percent each item is of the total assets or total liabilities and stockholders' equity.(Round percentages to two decimal places eg 5.89)

Explanation / Answer

Hi,


Please find the answer as follows:



Notes:


Percentages are calculated by dividing the relevant item by the sum total of all assets/liabilties.


Thanks.

Dec-31



2013 % 2012 % Assets



Cash 1,80,200 5.39 2,74,300 9.84 Accounts receivable (net) 2,19,800 6.58 1,55,300 5.57 Short-term investments 2,69,800 8.08 1,50,900 5.41 Inventories 10,60,000 31.73 9,80,200 35.17 Prepaid expense 25,710 0.77 25,710 0.92 Fixed assets 25,85,000 77.38 19,51,000 70.01 Accumulated depreciation -10,00,000 -29.94 -7,50,500 -26.93
33,40,510 100.00 27,86,910 100.00 Liabilities and Stockholders' Equity



Accounts payable 50,790 1.52 74,960 2.69 Accrued expenses 1,69,300 5.07 1,99,600 7.16 Bonds payable 4,50,400 13.48 1,89,300 6.79 Capital stock 21,00,000 62.86 17,70,000 63.51 Retained earnings 5,70,020 17.06 5,53,050 19.84
33,40,510 100.00 27,86,910 100.00
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