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December 31 2010 2009 Cash $ 25,000 $ 30,000 Receivables (net) 65,000 60,000 Inv

ID: 2361632 • Letter: D

Question

December 31 2010 2009 Cash $ 25,000 $ 30,000 Receivables (net) 65,000 60,000 Inventories 60,000 50,000 Plant assets (net) 200,000 180,000 $350,000 $320,000 Accounts payable $ 50,000 $ 60,000 Mortgage payable (15%) 100,000 100,000 Common stock, $10 par 140,000 120,000 Retained earnings 60,000 40,000 $350,000 $320,000 Instructions Compute the following ratios at December 31, 2010. (a) Current. (e) Days in inventory. (b) Receivables turnover. (f ) Cash debt coverage. (c) Average collection period. (g) Current cash debt coverage. (d) Inventory turnover. (h) Free cash flow.

Explanation / Answer

December 31 2010 2009 Cash $ 25,000 $ 30,000 Receivables (net) 65,000 60,000 Inventories 60,000 50,000 Plant assets (net) 200,000 180,000 $350,000 $320,000 Accounts payable $ 50,000 $ 60,000 Mortgage payable (15%) 100,000 100,000 Common stock, $10 par 140,000 120,000 Retained earnings 60,000 40,000 $350,000 $320,000 Instructions Compute the following ratios at December 31, 2010.

(a) Current. 3.000 :1

(e) Days in inventory. 101.389 days

(b) Receivables turnover    5.600 times

. (f ) Cash debt coverage. 0.873 times

(c) Average collection period. 65.179 days

(g) Current cash debt coverage. 0.873 times

(d) Inventory turnover. 3.600 times

(h) Free cash flow. 5000