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The Verbrugge Publishing Company\'s 2012 balance sheet and income statement are

ID: 2726152 • Letter: T

Question

The Verbrugge Publishing Company's 2012 balance sheet and income statement are as follows (in millions of dollars).

Balance Sheet

Current assets $168 Current liabilities $42

Net fixed assets 153 Advance payments 78

Goodwill 15 Reserves 6

$6 preferred stock, $112.50 par value (1,200,000 shares) 135

$10.50 preferred stock, no par, callable at $150 (60,000 shares) 9

Common stock, $1.50 par value (6,000,000 shares) 9 Retained earnings 57

Total assets $336 Total claims $336

Income

Net sales $540.0

Operating expense 516.0

Net operating income $ 24.0

Other income 3.0

EBT$ 27.0

Taxes (50%) 13.5

Net income $ 13.5

Dividends on $6 preferred 7.2

Dividends on $10.50 preferred 0.63

Income available to common stockholders $ 5.67

Verbrugge and its creditors have agreed upon a voluntary reorganization plan. In this plan, each share of the $6 preferred will be exchanged for one share of $2.80 preferred with a par value of $37.00 plus one 8% subordinated income debenture with a par value of $75.5. The $10.50 preferred issue will be retired with cash.

Construct the projected balance sheet while assuming that reorganization takes place. Show the new preferred at its par value. Enter your answers in millions. For example, an answer of $1.2 million should be entered as 1.2, not 1,200,000. Round your answers to two decimal places.
The projected balance sheet (in millions of dollars) follows:



Construct the projected income statement. What is the income available to common shareholders in the proposed recapitalization? Enter your answers in millions. For example, an answer of $1.2 million should be entered as 1.2, not 1,200,000. Round your answers to two decimal places.
The projected income statement (in millions of dollars) follows:


Required earnings is defined as the amount that is just enough to meet fixed charges (debenture interest and/or preferred dividends). What are the required pre-tax earnings before and after the recapitalization? Enter your answers in millions. For example, an answer of $1.2 million should be entered as 1.2, not 1,200,000. Round your answers to two decimal places.

How is the debt ratio affected by the reorganization? Round your answers to two decimal places.

Current assets $    Current liabilities $    Net fixed assets $    Advance payments $    Goodwill $    Reserves $    Subordinated debentures $    $2.8 preferred stock, $37 par value (1,200,000 shares) $    Common stock, $1.50 par value (6,000,000 shares) $    Retained earnings $    Total assets $    Total claims $   

Explanation / Answer

Part 1)

The projected balance sheet after reorganization is given as follows:

_______

Part 2)

The projected income statement is given below:

_______

Part 3)

The pre-tax earnings are calculated as follows:

__________

_______

Part 4)

The debt-ratio is calculated as follows:

_______

Balance Sheet Current Assets (168 – 9) $159 Current Liabilities $42 Net Fixed Assets $153 Advanced payments $78 Goodwill $15 Reserves $6 Subordinated debenture (1.2*75.5) $90.60 Preferred stock $2.80, $37 par value , 1.2 million shares $44.40 Common stock, $1.50 par value, 6 million shares $9 Retained earnings $57 Total Assets $327 Total claims $327
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