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Total asset turnover 2.3 times Average collection period( assume a 365 day year)

ID: 2423876 • Letter: T

Question

Total asset turnover       2.3 times

Average collection period( assume a 365 day year)   8.7 days

Fixed assets turnover     5.1 times

Inventory turnover ( based on cost of goods sold ) 3.4

Current ratio      1.7

sales ( all on credit ) $ 4.23 million

cost of goods sold   80%

Debt ratio    55%

Use the following industry average ratios to construct a pro forma balance sheet for Carlos Menza, Inc.

The company cost of goods sold is $..... ( round to the nearest dollar )

The company total assets are $.....( round to the nearest dollar )

The company fixed assets are $ ....( round to the nearest dollar )

The company accounts receivables is $ .....( round to the nearest dollar )

The company inventories are $.......( round to the nearest dollar )

The company current liabilities are $ .....( round to the nearest dollar )

The company's total liabilities are $ .....( round to the nearest dollar )

complete Carlos Menza balance sheet below ......( round to the nearest dollar )

Carlos Menza

Pro Forma Balance Sheet Cash $ .....             Current liabilities $ ....

Account receivable ..........                            Long-term debt ......

Inventory ........                                             Total liabilities $ ......

Net fixed assets........                                    Common equity .....

Total $.......                                                   Total $ .........

Explanation / Answer

Statement showing computations Particulars Amount Sales                      4,230,000.00 Costof Goods sold @80% = 4230,000*80%                      3,384,000.00 Total Assets= Sales / Asset Turnover = 4230,000/2.3                      1,839,130.43 Fixed assets = Sales / Fixed Asset Turnover = 4230,000/5.1                         829,411.76 Average Collection Period in days                                      8.70 AR Turnover Ratio = 365/8.70                                    41.95 Accounts receivabe = 4230,000/41.95                         100,824.66 Inventory Turnover                                      3.40 Inventory = COGS/ ITR = 3384,000/3.4                         995,294.12 Current Assets = Total Assets - Fixed Assets                      1,009,718.67 Current Liab = CA/ Current ratio =                           593,952.16 Total Liab = Total Assets *Debt Ratio = 1839130.43 *55%                      1,011,521.74 Common Equity =Total Assets - Liab                         827,608.70 Cash = 1839130.43- All other assets                         (86,400.11) Accounts Receivable                         100,824.66 Current liab             593,952.16 Inventory                         995,294.12 Long term debt = Total - CL             417,569.58 Net Fixed Assets                         829,411.76 Common Equity             827,608.70                      1,839,130.43          1,839,130.43