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Crane Company provides you with the following balance sheet information as of De

ID: 2490714 • Letter: C

Question

Crane Company provides you with the following balance sheet information as of December 31, 2017. In addition, Crane reported net income for 2017 of $15,800, income tax expense of $3,100, and interest expense of $1,300. Assume that at the end of 2017, Crane used $2,900 cash to pay off $2,900 of accounts payable. How would the current ratio and working capital have changed? (Round current ratio to 2 decimal places, e.g. 2.75. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Explanation / Answer

b) Current Assets 12400 Current liabilities 11900 before paying of account payable Current ratio = Current Asset / Current liability                             = 12400 / 11900                             = 1.04 Working capital = Current Asset - Current liability                                  = 12400 - 11900                                  = 500 after paying of accounts payable Current Assets (12900-2900) 9500 Current liabilities ( 11900 - 2900) 9000 Current ratio = Current Asset / Current liability                             = 9500 / 9000                             = 1.06 Working capital = Current Asset - Current liability                                  = 9500 - 9000                                   = 500