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1. Financial data for Redstone Company for last year appear below: Redstone Comp

ID: 2599823 • Letter: 1

Question

1. Financial data for Redstone Company for last year appear below: Redstone Company Balance Sheet Beginning Ending Balance Balance $120,000 $160,000 10,000 100,00 50,00 80,000 160,00 60,000 estment in talsam t (ne Land (undeveloped 50,000 60,000 otal assets 120,00 0,000 Liabilities and ow ers 30,000 $660,00 ccounts pavable Long-term debt $70,000 $90,00 500,000 500,000 wners' equuity Total liabilities and owners'0.00 60,000 Redstone Company Income Statement ales 1,222,000 099,8 122,2 ess operating ex et operating income Less interest and taxes Interest expense Tax expense Net income $60,000 0.000 42 2 he com minimum requir dividends of $32.200 last year. The Board of Directors of Redstone has set a rate of return of 25%. What was the company's residual income last year? (Hint alsam Company" and "Land (undeveloped)" should be excluded when calculating average operating assets.) A. $4,700 B. $28,200 C. $51,700 . $18,800 None of the above

Explanation / Answer

ans)

1. Option (A) $4700

Ending Balances Beginning Balances

Cash $120,000 $160,000

Accounts receivable $110,000 $100,000

Inventory $50,000 $60,000

Plant and equipment (net) $180,000 $160,000

Total operating assets $460,000 $480,000

Average operating assets= $480,000 + $460,000 / 2 = $470,000

Margin= Net operating income / Sales

= $122,200 / $1,222,000 = 10%

Turnover=Sales / Average operating assets

= $1,222,000 / $470,000 = 2.6

ROI= Margin x Turnover

= 10% x 2.6 = 26%

Average operating assets $470,000

Net operating income(a) $122,200

Minimum required return (25% x $470,000) (b) 117,500

Residual income 4700 ( a - b)