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The comparative statements of Beulah Company are presented below. BEULAH COMPANY

ID: 2377490 • Letter: T

Question

The comparative statements of Beulah Company are presented below.

BEULAH COMPANY
Income Statement
For the Years Ended December 31
2014 2013 Net sales (all on account) $500,000 $420,000 Expenses     Cost of goods sold 315,000 254,000     Selling and administrative 120,800 114,800     Interest expense 7,500 6,500     Income tax expense 20,000 15,000       Total expenses 463,300 390,300 Net income $ 36,700 $ 29,700
BEULAH COMPANY
Balance Sheets
December 31
Assets 2014 2013 Current assets     Cash $ 21,000 $ 18,000     Short-term investments 18,000 15,000     Accounts receivable (net) 85,000 75,000     Inventory 80,000 60,000       Total current assets 204,000 168,000 Plant assets (net) 423,000 383,000 Total assets $627,000 $551,000 Liabilities and Stockholders The comparative statements of Beulah Company are presented below.

BEULAH COMPANY
Income Statement
For the Years Ended December 31
2014 2013 Net sales (all on account) $500,000 $420,000 Expenses     Cost of goods sold 315,000 254,000     Selling and administrative 120,800 114,800     Interest expense 7,500 6,500     Income tax expense 20,000 15,000       Total expenses 463,300 390,300 Net income $ 36,700 $ 29,700
BEULAH COMPANY
Balance Sheets
December 31
Assets 2014 2013 Current assets     Cash $ 21,000 $ 18,000     Short-term investments 18,000 15,000     Accounts receivable (net) 85,000 75,000     Inventory 80,000 60,000       Total current assets 204,000 168,000 Plant assets (net) 423,000 383,000 Total assets $627,000 $551,000 Liabilities and Stockholders BEULAH COMPANY
Income Statement
For the Years Ended December 31
2014 2013 BEULAH COMPANY
Balance Sheets
December 31
Assets 2014 2013 Liabilities and Stockholders Problem 14-6A The comparative statements of Beulah Company are presented below.

BEULAH COMPANY
Income Statement
For the Years Ended December 31
2014 2013 Net sales (all on account) $500,000 $420,000 Expenses     Cost of goods sold 315,000 254,000     Selling and administrative 120,800 114,800     Interest expense 7,500 6,500     Income tax expense 20,000 15,000       Total expenses 463,300 390,300 Net income $ 36,700 $ 29,700
BEULAH COMPANY
Balance Sheets
December 31
Assets 2014 2013 Current assets     Cash $ 21,000 $ 18,000     Short-term investments 18,000 15,000     Accounts receivable (net) 85,000 75,000     Inventory 80,000 60,000       Total current assets 204,000 168,000 Plant assets (net) 423,000 383,000 Total assets $627,000 $551,000 Liabilities and Stockholders The comparative statements of Beulah Company are presented below. The common stock recently sold at $19.50 per share. Compute the following ratios for 2014. (Round Earnings per share and Acid-test ratio to 2 decimal places, e.g. 1.65, and all others to 1 decimal place, e.g. 6.8 or 6.8% .)

Explanation / Answer

a.current ratio= 204000/134000=1.52

b. acid test ratio=124000/134000=0.925

c.Accounts receivable turnover=500000/85000=5.88

d.inventory turnover=315000/80000=3.94