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1. Building a balance Sheet Culligan, Inc., hascurrent assets of $5,300, net fix

ID: 2662621 • Letter: 1

Question

1. Building a balance Sheet Culligan, Inc., hascurrent assets of $5,300, net fixed assets of $26,000, currentliabilities of $3,900, and long-term debt of $14,200. What is thevalue of the shareholders’ equity account for this firm? Howmuch is het working capital?


2. Building an Income Statement Ragsdale, Inc.,has sales of $493,000. Costs of $210,000, depreciation expense of$35,000, interest expense of $19,000, and a tax rate of 35percent.

a. What is the net income for the firm?

b. Suppose the company paid out $50,000 in cashdividends. What is the addition to retained earnings?

3. Calculating Operating Cash Flow Ranney,Inc., has sales of $14,900, costs of $5,800, depreciation expenseof $1,300, and interest expense of $780. If the tax rate is 40percent, what is the operating cash flow, or OCF?


4 . Building an Income Statement During theyear, the Senbet Discount Tire Company had gross sales of $1.2million. The firm’s cost of goods sold and selling expenseswere $450,000 and $225,000, respectively. Senbet also had notespayable of $900,000. These notes carried an interest rate of 9percent. Depreciation was $110,000. Senbet’s tax rate was 35percent.

a. What was Senbet’s net income?

b. What was Senbet’s operating cashflow?

Explanation / Answer

1.     To find owners’equity, we must construct a balance sheet as follows:

                                         Balance Sheet

       CA             $5,300                    CL             $3,900          

       NFA         26,000                    LTD            14,200          

                                                           OE                ??

       TA             $31,300                    TL & OE    $31,300

        We know that totalliabilities and owners’ equity (TL & OE) must equal totalassets of $31,300. We also know that TL & OE is equal tocurrent liabilities plus long-term debt plus owner’s equity,so owner’s equity is:

        OE = $31,300–14,200 – 3,900 = $13,200

       

        NWC = CA – CL =$5,300 – 3,900 = $1,400