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As loan analyst for Pearl Bank, you have been presented the following informatio

ID: 2535838 • Letter: A

Question

As loan analyst for Pearl Bank, you have been presented the following information.

Toulouse Co.

Lautrec Co.

Assets

Liabilities and Stockholders’ Equity


Each of these companies has requested a loan of $50,000 for 6 months with no collateral offered. Because your bank has reached its quota for loans of this type, only one of these requests is to be granted.

Compute the various ratios for each company. (Round answer to 2 decimal places, e.g. 2.25.)

Toulouse Co.

Lautrec Co.

Toulouse Co.

Lautrec Co.

Assets

Cash $122,000 $318,000 Receivables 231,000 316,000 Inventories 549,000 493,000    Total current assets 902,000 1,127,000 Other assets 516,000 608,000    Total assets $1,418,000 $1,735,000

Liabilities and Stockholders’ Equity

Current liabilities $308,000 $357,000 Long-term liabilities 402,000 516,000 Capital stock and retained earnings 708,000 862,000    Total liabilities and stockholders’ equity $1,418,000 $1,735,000 Annual sales $890,000 $1,453,000 Rate of gross profit on sales 30 % 40 %

Explanation / Answer

Solution:

Toulouse Co

Lautrec Co.

1)

Current Ratio

Total Current Assets (A)

$902,000

$1,127,000

Total Current Liabilities (B)

$308,000

$357,000

Current Ratio (A/B)

2.93

3.16

2)

Acid Test Ratio

Quick Assets

Cash

$122,000

$318,000

Receivables

$231,000

$316,000

Total Quick Assets (A)

$353,000

$634,000

Total Current Liabilities (B)

$308,000

$357,000

Acid Test Ratio (A/B)

1.15

1.78

3)

Accounts Receivable Turnover

Net Credit Sales (A)

$890,000

$1,453,000

Accounts Receivable (B)

$231,000

$316,000

Accounts Receivable Turnover (A/B)

3.85

4.60

4)

Inventory Turnover

Cost of Goods Sold

Net Credit Sales

$890,000

$1,453,000

Less: Gross Profit (Sales * GP Ratio)

$267,000

$581,200

Cost of Goods Sold (A)

$623,000

$871,800

Inventories (B)

$549,000

$493,000

Inventory Turnover (A/B)

1.13 Times

1.77 Times

5)

Cash to Current Liabilities

Cash (A)

$122,000

$318,000

Total Current Liabilities (B)

$308,000

$357,000

Cash to Current Liabilities (A/B)

0.40

0.89

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Toulouse Co

Lautrec Co.

1)

Current Ratio

Total Current Assets (A)

$902,000

$1,127,000

Total Current Liabilities (B)

$308,000

$357,000

Current Ratio (A/B)

2.93

3.16

2)

Acid Test Ratio

Quick Assets

Cash

$122,000

$318,000

Receivables

$231,000

$316,000

Total Quick Assets (A)

$353,000

$634,000

Total Current Liabilities (B)

$308,000

$357,000

Acid Test Ratio (A/B)

1.15

1.78

3)

Accounts Receivable Turnover

Net Credit Sales (A)

$890,000

$1,453,000

Accounts Receivable (B)

$231,000

$316,000

Accounts Receivable Turnover (A/B)

3.85

4.60

4)

Inventory Turnover

Cost of Goods Sold

Net Credit Sales

$890,000

$1,453,000

Less: Gross Profit (Sales * GP Ratio)

$267,000

$581,200

Cost of Goods Sold (A)

$623,000

$871,800

Inventories (B)

$549,000

$493,000

Inventory Turnover (A/B)

1.13 Times

1.77 Times

5)

Cash to Current Liabilities

Cash (A)

$122,000

$318,000

Total Current Liabilities (B)

$308,000

$357,000

Cash to Current Liabilities (A/B)

0.40

0.89