Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

1 - Use the information below for Privett Company to answer the question that fo

ID: 2537370 • Letter: 1

Question

1 - Use the information below for Privett Company to answer the question that follow.


Based on the data for Privett Company, what is the amount of working capital?

a.$213,000

b.$39,000

c.$113,000

d.$153,000

2 -

Based on the following data for the current year, what is the number of days' sales in inventory (rounded to one decimal place)? Assume 365 days a year.

a.175.8

b.96.4

c.87.9

d.79.4

Privett Company Accounts payable $ 30,000 Accounts receivable 35,000 Accrued liabilities 7,000 Cash 25,000 Intangible assets 40,000 Inventory 72,000 Long-term investments 100,000 Long-term liabilities 75,000 Marketable securities 36,000 Notes payable (short-term) 20,000 Property, plant, and equipment 400,000 Prepaid expenses 2,000

Explanation / Answer

1

Working capital = current assets-current liabilities

Current assets

Accounts receivable

$35,000

Cash

$25,000

Inventory

$72,000

Marketable securities

$36,000

Prepaid expenses

$2,000

Total (A)

$170,000

Current Labilities

Accounts payable

$30,000

Accrued liabilities

$7,000

Notes payable (short-term)

$20,000

Total (B)

$57,000

Ans

Working capital (A-B)

$113,000

Option (C) $113,000

2

Number of days' sales in inventory = Average inventory / Average daily cost of goods sold

Average inventory = ($35,488+$43,106)/2 = $39,297

Average daily cost of goods sold = $163,217/365 = $447.17

Ans

Number of days' sales in inventory = $39,297/$447.17 = 87.9

Option (C) 87.9 is correct

1

Working capital = current assets-current liabilities

Current assets

Accounts receivable

$35,000

Cash

$25,000

Inventory

$72,000

Marketable securities

$36,000

Prepaid expenses

$2,000

Total (A)

$170,000

Current Labilities

Accounts payable

$30,000

Accrued liabilities

$7,000

Notes payable (short-term)

$20,000

Total (B)

$57,000

Ans

Working capital (A-B)

$113,000

Option (C) $113,000

2

Number of days' sales in inventory = Average inventory / Average daily cost of goods sold

Average inventory = ($35,488+$43,106)/2 = $39,297

Average daily cost of goods sold = $163,217/365 = $447.17

Ans

Number of days' sales in inventory = $39,297/$447.17 = 87.9

Option (C) 87.9 is correct