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Fayer Corporation has provided the following financial data: Dividends on common

ID: 2560716 • Letter: F

Question

Fayer Corporation has provided the following financial data:




Dividends on common stock during Year 2 totaled $4,500. The market price of common stock at the end of Year 2 was $10.88 per share.

The company's times interest earned for Year 2 is closest to:

7.71

4.01

2.61

5.01

Balance Sheet
December 31, Year 2 and Year 1
Assets Year 2 Year 1 Current assets:       Cash $161,000 $180,000       Accounts receivable 110,000 130,000       Inventory 181,000 160,000       Prepaid expenses        57,000         70,000 Total current assets 509,000 540,000 Plant and equipment, net   1,044,000       960,000 Total assets $1,553,000 $1,500,000       Liabilities and Stockholders' Equity Current liabilities:       Accounts payable $188,000 $160,000       Accrued liabilities 57,000 60,000       Notes payable, short term       36,000      40,000 Total current liabilities 281,000 260,000 Bonds payable     200,000     200,000 Total liabilities      481,000    460,000 Stockholders' equity:       Common stock, $4 par value 200,000 200,000       Additional paid-in capital-common stock 80,000 80,000       Retained earnings       792,000      760,000 Total stockholders' equity    1,072,000   1,040,000 Total liabilities & stockholders' equity $1,553,000 $1,500,000

Explanation / Answer

Times interest earned=Net operating income/interest expense

=(70154/14000)

=5.01(Approx)