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Instructor-created question Question Help * King Appliance Center- Nantucket has

ID: 2569630 • Letter: I

Question

Instructor-created question Question Help * King Appliance Center- Nantucket has just purchased a franchise from King Appliance Center (KAC) (Click the icon to view the additional information.) Following is the chart of accounts for King Appliance Center Nantucket. As a new business, all beginning balances are $O (Click the icon to view the chart of accounts.) King Appliance Center-Nantucket Income Statement Year Ended December 31, 2018 Net Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses 2,085,00 692,5 1.392.500! Franchise Fee Expense Salaries Expense Utilißies Expense Insurance Expense Supplies Expense Bad Debt Expense Bank Expense 83,400 140,000 12,500 1,063 8,800 1875 Choose from any list or enter any number in the input fields and then click Check Answer All parts showing Clear All Check Answer

Explanation / Answer

Current Ratio

Current Ratio is calculated using the formula,

Current Assets/Current Liabilities

Total Current Assets = $1,301,199

Total Current Liabilities = $167,500

Current Ratio = $1,301,199/$167,500 = 7.77 (Rounded off to 2 decimals)

Acid-Test Ratio

Acid-Test Ratio is calculated using the formula,

(Current Assets – Inventory – Prepaid Expenses)/Current Liabilities

Inventory = Merchandise Inventory + Office Supplies = $367,500 + $160 = $367,660

Prepaid Insurance = $1,300

Current Assets – Inventory – Prepaid Expenses = $1,301,199 - $367,600 - $1,300 = $932,299

Acid-Test Ratio = $932,299/$167,500 = 5.57 (Rounded off to 2 decimals)

Cash Ratio

Cash Ratio is calculated using the formula,

(Cash + Cash Equivalents) / Total Current Liabilities

Cash = $518,409

Petty Cash = $180

Cash + Cash equivalents = $518,409 + $180 = $518,589

Cash Ratio = $518,589/$167,500 = 3.10 (Rounded off to 2 decimals)

The Company has high liquidity ratios indicating the company ability to pay its current debts if it becomes due immediately.

AR Turnover Ratio

AR Turnover Ratio is calculated using the formula,

Net Credit Sales/Average Accounts Receivable

Assuming all sales are on credit, Net credit sales = $2,085,000

Beginning Accounts Receivable = $0

Ending Accounts Receivable = $211,200

Average Accounts Receivable = ($0+ $211,200)/2 = $105,600

AR Turnover Ratio = $2,085,000/$105,600 = 19.74 (Rounded off to 2 decimals)

Day’s Sales in receivables

Day’s Sales in receivables is calculated using the formula,

365/AR Turnover Ratio

Day’s Sales in receivables = 365/19.74 = 19 days (Rounded off to nearest whole dollar)

Asset Turnover Ratio

Asset Turnover ratio is calculated using the formula,

Net Sales / Average Total Assets

Beginning Total Assets = $0

Ending Total Assets = $2,163,499

Average Total Assets = ($0 + $2,163,499)/2 = $1,081,749.50

Asset Turnover ratio = $2,085,000/$1,081,749.50 = 1.93 (Rounded off to 2 decimals)

Rate of Return on Total Assets

Rate of return on Total assets is calculated using the formula,

Net Income/Average Total Assets

Net Income = $1,087,999

Rate of Return on Total Assets = $1,087,999/$1,081,749.50 = 1.01 (Rounded off to 2 decimals)

If we assume the company extends its customers credit terms of 30 days, then the accounts receivable turnover and days’ sales in receivables would be considered good. The asset turnover and the return on total assets indicate that the company good at using the assets to generate sales and profit, respectively, high compared to the industry average and other KAC franchises.

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