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The following data are taken from the financial statements of Crane Company. 201

ID: 2545159 • Letter: T

Question

The following data are taken from the financial statements of Crane Company.

2017

2016

1)Compute for each year the accounts receivable turnover. At the end of 2015, accounts receivable was $511,500. (Round answers to 1 decimal place, e.g. 12.5.)

2) Compute for each year the average collection period. (Round answers to 1 decimal place, e.g. 12.5. Use 365 days for calculation.)

2017

2016

Accounts receivable (net), end of year $ 571,600 $ 615,000 Net sales on account 4,565,000 4,057,000 Terms for all sales are 1/10, n/45

Explanation / Answer

(1) The receivables turnover = Net credit sales / Average net AR*

2017: Receivables turnover = 4,565,000/593300 = 7.7 times

2016: Receivables turnover = 4,057,000/563250 = 7.2 times

*Average net AR = (Beginning AR + Ending AR)/2

2017 = ( 571600 + 615000) / 2 = 593300

2016 = ( 615000 + 511500) / 2 = 563250

(2) The average collection period = 365 days/Receivables turnover

2017: Average collection period = 365/7.7 = 47.4 days

2016: Average collection period = 365/7.2 = 50.7 days

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