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Use the above information from the tables to work out the following missing entr

ID: 2729374 • Letter: U

Question

Use the above information from the tables to work out the following missing entries, and then calculate the company’s return on equity. Note: Turnover and the average collection period are calculated using start-of-year, not average, values. (Enter your answers in millions. Round intermediate calculations and final answers to 2 decimal places.)

  Long-term debt ratio 0.3   Times interest earned 10.0   Current ratio 1.6   Quick ratio 1.0   Cash ratio 0.3   Inventory turnover 3.0   Average collection period 73 days

Explanation / Answer

The Current liabilities of this year = Accounts Payable + Notes Payable = 25+ 35 = $ 60

Current Ratio = Current Assets / Current Liabilities

1.6 = Current Assets / 60

Current Assets = $ 96

Quick Ratio = Quick Assets / Current Liabilities

1 = Quick Assets / 60

Quick Assets = $ 60

Current Assets – Inventories = Quick Assets

96 – Inventories = 60

Inventories = $ 36

Cash Ratio = Cash & Cash Equivalent / Current Liabilities

0.3 = Cash & Cash Equivalent / 60

Cash & Cash Equivalent = $ 18

Current Assets = Cash & Marketable Securities + Accounts Receivable + Inventories

96 = 18 + Accounts Receivable + 36

Accounts Receivable = $ 42

Inventory Turnover Ratio = Cost of Goods sold / Average Inventory

3 = Cost of goods sold /34

Cost of Goods sold = $ 102

Total Assets = Current Assets + Net property, plant, and equipment

200 = 96 + Net property, plant, and equipment

Net property, plant, and equipment = $ 104

Average Collection Period = Average Account Receivable / (Net Sales * 365)

Average Account Receivable = 42 (Closing Account Receivable, as stated in question- Calculated using start of year values)

Average Collection Period = Average Account Receivable * 365 / Net Sales

73 = 42 * 365 / Net Sales

Net Sales = 210

Total Liabilities = Current Liabilities + Long term debts + Shareholders’ Equity

200 = 60 + Long term debts + Shareholders’ Equity

Long term debts + Shareholders’ Equity = 140

Long term Debt Ratio = Long Term Debts / (Long term debts + Shareholders’ Equity)

0.3 = Long term debts / 140

Long term debts = 42

Shareholders’ Equity = 140 – 42 = 98

Shareholders’ Equity = 98

Times interest Earned Ratio = EBIT / Interest Expenses

10 = 62/Interest Expenses

Interest Expenses = 6.2

INCOME STATEMENT

Net Sales

210

Cost of goods sold

102

Selling, General & administrative expenses

18

Depreciation

28

Earning before interest & Taxes (EBIT)

62                        

Interest Expenses

6.2

Income before Tax

55.8

Tax @ 35%

19.53

Net Income

36.27

BALANCE SHEET

(Figures in $ millions)

This Year

Last Year

  Assets

     Cash and marketable securities

18

$ 28

     Accounts receivable

42

42

     Inventories

36

34

        Total current assets

96

$ 104

     Net property, plant, and equipment

104

33

        Total assets

200

$137

  Liabilities and shareholders’ equity

     Accounts payable

$25.00

$ 20

     Notes payable

35.00

40

        Total current liabilities

60

60

     Long-term debt

42

28

     Shareholders’ equity

98

49

        Total liabilities and shareholders’ equity

$200.00

$137

Return on Equity Ratio = Net Income / Shareholder’s equity

Return on Equity = 36.27/ 98

Return on Equity Ratio = 0.37

INCOME STATEMENT

Net Sales

210

Cost of goods sold

102

Selling, General & administrative expenses

18

Depreciation

28

Earning before interest & Taxes (EBIT)

62                        

Interest Expenses

6.2

Income before Tax

55.8

Tax @ 35%

19.53

Net Income

36.27