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1. Delectable Parsnip, Inc.’s, net income for the most recent year was $9,812. T

ID: 2820519 • Letter: 1

Question

1. Delectable Parsnip, Inc.’s, net income for the most recent year was $9,812. The tax rate was 35 percent. The firm paid $3,762 in total interest expense and deducted $5,323 in depreciation expense.
  
What was the company’s cash coverage ratio for the year? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
  
Cash coverage ratio             times

2. For each of the following, compute the future value: (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)

3. For each of the following, compute the present value: (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)

4. Solve for the unknown interest rate in each of the following: (Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.)

Present Value Years Interest Rate Future Value $ 2,450 10 13 % $ 9,853 23 8 103,305 17 6 241,382 33 4

3. For each of the following, compute the present value: (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)

Present Value Years Interest Rate Future Value $ 10 6 % $ 17,928 2 11 42,117 14 14 796,382 19 13 653,816

4. Solve for the unknown interest rate in each of the following: (Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.)

Present Value Years Interest Rate Future Value $ 745 4 % $ 1,441 935 5 1,778 18,000 16 144,832 73,300 19 318,815

Explanation / Answer

Requirement - (1)

Cash Coverage Ratio = [EBIT + Depreciation Expenses] / Interest Expenses

Step-1, Calculation of EBIT

Earnings Before Interest & Tax [EBIT] = Earnings Before Tax + Interest Expenses

= [$9,812 / 0.65] + 3,762

= $ 18,857.38

Step-2, Calculation of Cash Coverage Ratio

Cash Coverage Ratio = [EBIT + Depreciation Expenses] / Interest Expenses

= [$18,857.38 + 5,323] / $3,762

= $ 24,180.38 / 3,762

= 6.43 Times

“Hence, Cash Coverage Ratio = 6.43 Times”

Requirement – (2) Future Value

The Future Value = Present Value x (1 + r) n

Present Value

Years

Interest Rate

Future Value

$2,450

10

13%

$8,316.69

$9,853

23

8%

$57,851.53

$103,305

17

6%

$2,78,176.89

$241,382

33

4%

$8,80,653.53

Requirement – (3) Present Value

The Present Value = Future Value / (1 + r) n

Present Value

Years

Interest Rate

Future Value

$10,010.90

10

6%

$17,928

$34,183.10

2

11%

$42,117

$1,27,190.16

14

14%

$796,382

$64,115.81

19

13%

$653,816

Requirement – (4) Interest Rate

Present Value

Years

Interest Rate

Future Value

$745

4

17.95%

$1,441

$935

5

13.72%

$1,778

$18,000

16

13.92%

$144,832

$73,300

19

8.04%

$318,615

Present Value

Years

Interest Rate

Future Value

$2,450

10

13%

$8,316.69

$9,853

23

8%

$57,851.53

$103,305

17

6%

$2,78,176.89

$241,382

33

4%

$8,80,653.53