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Match each of the definitions in #1-5 with one of the following Business Organiz

ID: 2331435 • Letter: M

Question

Match each of the definitions in #1-5 with one of the following Business Organization structures:

                                                            Corporation

                                                            General Partnership

Limited Partnership

Limited Liability Company

Sole Proprietorship

Formed by >=2 individuals (or entities), some, but not all, with unlimited liability:

Formed by >=2 individuals (or entities), each with unlimited liability:

Easiest to form and the most common business entity:

A distinct legal entity treated as a legal “person”:

Entity operates like a partnership and all owners have limited liability:

For questions #6-18, refer to the following financial information for Gannon Insurance.

YOU MUST SHOW ALL CALCULATIONS TO EARN CREDIT.

                                                                        2016                            2017

BALANCE SHEETS:

Accounts Receivable520,000620,000

                        Fixed Assets, net                     410,000                       510,000

Total Assets1,355,0001,580,000

Liabilities and Equity:

Accounts Payable350,000$375,000

Long-term Debt500,000625,000

Common Stock50,00075,000

                        Retained Earnings                   455,000                       505,000

Total Liabilities and Equity1,355,0001,580,000

INCOME STATEMENT:

            Revenue                                                                                  3,500,000

            Cost of Goods Sold                                                                2,275,000

            General and Administrative                                                     515,000

            Depreciation Expense                                                              120,000

            Earnings Before Interest and Taxes                                         590,000

            Interest Expense                                                                      40,000

            Pretax Net Income                                                                   550,000

            Income Taxes                                                                          167,000

            Net Income                                                                              383,000

           

What was Gannon’s total current assets at the end of 2017?

What was Gannon’s net working capital at the end of 2017?

What was Gannon’s shareholders’ equity at book value at the end of 2017?

An appraiser recently valued Gannon’s fixed assets at $600,000 and determined that $40,000 of their accounts receivable was noncollectible. Based on only this information and the balance sheet above, what was the market value of Gannon’s shareholders’ equity at the end of 2017?

Assuming that Gannon did not buy back or redeem any of its shares, how much new common stock did it issue in 2017?

How much dividends did Gannon pay out to its shareholders in 2017?

What was Gannon’s effective annual average tax rate in 2017?

If Gannon had 18,000 shares of common stock outstanding throughout 2017, what was its Earnings per Share (EPS) in 2017?

Assuming that Gannon didn’t dispose of any of its fixed assets, how much new capital spending did it incur in 2017?

What was Gannon’s Operating Cash Flow (OCF) in 2017?

What was Gannon’s investment in net working capital for 2017?

What was Gannon’s Cash Flow to Creditors in 2017?

What was Gannon’s Cash Flow to Stockholders in 2017?

For questions #19-20, assume that a corporation’s pretax net income is taxable (Federal + State) based on 21% of the first $300,000, 30% of the next $400,000, and 34% of anything beyond that.

YOU MUST SHOW ALL CALCULATIONS TO EARN CREDIT:

If the company made $1,000,000, what is the corporation’s average tax rate?

If the company made $800,000, what is the corporation’s marginal tax rate?

Explanation / Answer

Per Chegg guidelines, please post independent questions separately. Thank you,

Definition Business Organization structure A distinct legal entity treated as a legal person: Corporation Formed by >= 2 individuals (or entities), each with unlimited liability: General Partnership Formed by >= 2 individuals (or entities), some, but not all, with unlimited liability: Limited Partnership Entity operates like a partnership and all owners have limited liability: Limited Liability Company Easiest to form and the most common business entity: Sole Propreitorship