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PLEASE ANSWER ALL 17 QUESTIONS Balance sheet effects of leasing Two textile comp

ID: 2613010 • Letter: P

Question

PLEASE ANSWER ALL 17 QUESTIONS

Balance sheet effects of leasing

Two textile companies, McDaniel-Edwards Manufacturing and Jordan-Hocking Mills, began operations with identical balance sheets. A year later, both required additional manufacturing capacity at a cost of $225,000. McDaniel-Edwards obtained a 5-year, $225,000 loan at an 9% interest rate from its bank. Jordan-Hocking, on the other hand, decided to lease the required $225,000 capacity from National Leasing for 5 years; an 9% return was built into the lease. The balance sheet for each company, before the asset increases, is as follows:

Show the McDaniel-Edwards' balance sheet after the asset increase. Round your answers to two decimal places.

Calculate McDaniel-Edwards' new debt ratio. Round your answer to two decimal places.
5. %

Show the Jordan-Hocking's balance sheet after the asset increase. (Assume lease is kept off the balance sheet.) Round your answers to two decimal places.

Calculate Jordan-Hocking's new debt ratio. Round your answers to two decimal places.
10. %

Show how Jordan-Hocking's balance sheet would have looked immediately after the financing if it had capitalized the lease. Round your answers to two decimal places.

Debt $200,000 Equity 200,000 Total assets $400,000 Total liabilities and equity $400,000

Explanation / Answer

Answer:

a.    Balance sheets before lease is capitalized:

McDaniel-Edwards Balance Sheet (thousands of dollars):

                           Debt               $200

                           Equity             200

                           Total liabilities

Total assets      $400       and equity       $400

Debt/assets ratio = $200/$400 = 50%.

Jordan-Hocking Balance Sheet (thousands of dollars):

                           Debt               $200

                           Equity             200

                           Total liabilities

Total assets      $400       and equity       $400

Debt/assets ratio = $200/$400 = 50%.

b. Balance sheet after lease is capitalized:

McDaniel-Edwards Balance Sheet:

                           Debt               $1 C

                           Equity             2 C

                           Total liabilities

Total assets      $3 C       and equity       $4 C

Debt/assets ratio = $1/$3 = 33.33%.

Jordan-Hocking Balance Sheet :

                           Debt               $6 C

                           Equity             7 C

                           Total liabilities

Total assets      $8 C       and equity       $9 C

Debt/assets ratio = $6/$8 =75%.

Jordan-Hocking Balance Sheet :

Assets                 $11     Debt                  $12

Value of leased asset   13     PV of lease payments   14

                                Equity                15

                                Total liabilities

Total assets           $16       and equity          $17

Debt/assets ratio = $26/$16 = 1.625%.