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FSU Daycare, Inc. has the following financial statements data for 2008: Income S

ID: 2820249 • Letter: F

Question

FSU Daycare, Inc. has the following financial statements data for 2008:

Income Statement

Balance Sheet

Sales

$102,500

Cash

$40,000

Cost of Goods

$50,000

Fixed Assets

$55,000

SG&E Expenses

$35,000

Total Assets

$95,000

EBIT

$17,500

Accounts Payable

$12,000

Interest Expense

$2,500

Long-term Debt

$25,000

Taxes

$6,000

Retained Earnings

$28,000

Net Income

$9,000

Paid-in Common Equity

$30,000

Use of financial statements

1.

a.

Compute the firm’s debt ratio and current ratio.

Current Ratio =                                               

Debt = CL + Long-term debt =

Debt Ratio =                                                  

b.

Is the firm profitable? Does the balance sheet balance? Explain.

c.

If the firm paid $5,000 in dividends in 2008, what was its retained earnings balance at the end of 2007?

RE08 = RE07 + NI08 – D08 Þ RE07 = RE08 – NI08 + D08 =

Income Statement

Balance Sheet

Sales

$102,500

Cash

$40,000

Cost of Goods

$50,000

Fixed Assets

$55,000

SG&E Expenses

$35,000

Total Assets

$95,000

EBIT

$17,500

Accounts Payable

$12,000

Interest Expense

$2,500

Long-term Debt

$25,000

Taxes

$6,000

Retained Earnings

$28,000

Net Income

$9,000

Paid-in Common Equity

$30,000

Explanation / Answer

Answer to Part a:

Current Ratio = Current Assets / Current Liabilities

Current Assets = Cash = $40,000
Current Liabilities = Accounts Payable = $12,000
Current Ratio = 40,000 / 12,000
Current Ratio = 3.33: 1

Debt ratio = Debt / Total Assets

Debt = Current Liabilities + Long Term Debt
Debt = $12,000 + $25,000 = $37,000
Debt ratio = 37,000 / 95,000
Debt ratio = 0.39 times

Answer to Part b:

Yes, the firm is profitable as it is earning a Net Income of $9,000. But the Balance sheet doesn’t explain regarding profitable, as details about previous year is not given for comparison.

Answer to Part c:

RE 08 = RE07 + NI08 – D08
or RE07 = RE08 – NI08+ D08
RE07 = $28,000 - $9,000 + $5,000
RE07 = $24,000