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*Paraphrased from Financial Management, Ninth Edition Total--10 points Use the f

ID: 2773911 • Letter: #

Question

*Paraphrased from Financial Management, Ninth Edition Total--10 points Use the following industry average ratios to construct a pro forma balance sheet for Rajesh's Rowing, Inc. Total Asset Turnover 2.5 Times Average Collection Period 15 Days Fixed Asset Turnover 10 Times Inventory Turnover (based on COGS) 5 Times Current Ratio 4 Times Sales (all credit/no returns) $     7,500,000 COGS 25% OF SALES Debt Ratio 60% Cash Current liabilities Accounts Receivable Long Term Debt Inventories Total Liab.    Net Fixed Assets Total Equity (CS + RE) Total Assets Total Liab. + SE *Paraphrased from Financial Management, Ninth Edition Total--10 points Use the following industry average ratios to construct a pro forma balance sheet for Rajesh's Rowing, Inc. Total Asset Turnover 2.5 Times Average Collection Period 15 Days Fixed Asset Turnover 10 Times Inventory Turnover (based on COGS) 5 Times Current Ratio 4 Times Sales (all credit/no returns) $     7,500,000 COGS 25% OF SALES Debt Ratio 60% Cash Current liabilities Accounts Receivable Long Term Debt Inventories Total Liab.    Net Fixed Assets Total Equity (CS + RE) Total Assets Total Liab. + SE

Explanation / Answer

Accounts receivables = Average collection period x Sales / 360

                                          = 15 x 7,500,000/360

                                           =312500

Cost of goods sold = 7,500,000x25%

                                                = 1,875,000

Inventory = Cost of goods sold / Inventory turnover

                    = 1,875,000/ 5

                =375,000

Fixed assets = Sales/ Fixed assets turnover

                        = 7,500,000/10

                        = 750,000

Total assets = Sales/ Fixed assets turnover

                        = 7,500,000/2.5

                        = 3,000,000

Cash = total assets – fixed assets – inventory – accounts receivables

                =3,000,000-750,000 -375,000-312,500-375,000

                = 1,562,500

current liabilities= total current assets / Current ratio

                                = (375,000+312,500+375,000+1,562,500)/4

                                =562,500

Total debt = total assets x debt ratio

                     = 3000000 x60%

                     = 1,800,000

Long term debt = total debt – current liabilities

                                = 1,800,000 – 562,500

                                = 1237500

Total shareholder’s equity = total assets – total liabilities

                                                     = 3,000,000-1,800,000

                                                      =1,200,000

Balance Sheet Cash 1562500 Accounts receivables 312500 Current iabilities 562500 Inventory 375000 long term debt 1237500 total liabilities 1800000 Fixed assets 750000 total equity 1200000 Total assets 3000000 Total liab +se 3000000