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Problem Walk-ThroughProblem Walk-ThroughProblem Walk-Through Balance Sheet Analy

ID: 2726802 • Letter: P

Question

Problem Walk-ThroughProblem Walk-ThroughProblem Walk-Through Balance Sheet Analysis Complete the balance sheet and sales information using the following financial data: Total assets turnover 1.3x Days sales outstanding: 37 days3 Inventor)' turnover ratio: 6x Fixed assets turnover: 3x Current ratio: 2.4x Gross profit margin on sales: (Sales - Cost of goods sold Sales 20*middot aCalculation is based on a 365-day year. Round your answer to the nearest cent Data for Barry Computer Co. and its industry averages follow.

Explanation / Answer

Total assets turnover = Turnover / total asset

Total assets turnover = 1.3x

Turnover/ total assets = 1.3x

Turnover =1.3 * 225000 = 292500

Inventory turnover = Turnover / average inventory

Inventory turnover ratio = 6x

Turnover / average inventory = 6X

Inventory = Turnover/6X

= 292500/6X

= 48750

Fixed asset turnover = Turnover / fixed asset

Fixed assets turnover = 3X

Turnover / fixed asset= 3x

Fixed asset = Turnover/3x

= 292500/3

= 97500

Days sales outstanding = 37 days

Days sales outstanding = 365 * Account receivable / Turnover

365 * Account receivable / Turnover = 37 days

365 * AR /292500 = 37 days

AR = 29650

Cash = Total assets – Account receivable – inventories – fixed assets

= 225000 – 29650 – 48750 – 97500

Cash = 49100

Current assets = cash + AR + inventories

= 49100+ 29650+ 48750

=127500

Current ratio = current assets/current liabilities

Current ratio = 2.4 x

127500/current liabilities = 2.4

Current liabilities = 53125

Total assets = total liabilities and equity = 225000

Common stock = Total liabilities and equity – current liabilities – long term debt – retained earnings

= 225000 – 53125 – 33750 – 56250

=131875

GP = (Sales – Cost of goods sold)/Sales = 20%

(292500 –COGS)/292500 = 20%

COGS = 234000

Balancesheet Cash 49100 Current liabilities 53125 AR 29650 Long term debt 33750 Inventories 48750 common stock 81875 Fixed assets 97500 Retained earnings 56250 Total Assets 225000 Total liabilities and equity 225000 Sales 292500 Cost of goods sold 234000
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