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The comparative condensed balance sheets of Garcia Corporation are presented bel

ID: 2502811 • Letter: T

Question

The comparative condensed balance sheets of Garcia Corporation are presented below.

GARCIA CORPORATION
Comparative Condensed Balance Sheets
December 31 2014 2013 Assets    Current assets $ 75,960 $ 78,790     Property, plant, and equipment (net) 99,040 90,110     Intangibles 25,880 41,850       Total assets $200,880 $210,750 Liabilities and stockholders The comparative condensed balance sheets of Garcia Corporation are presented below.

GARCIA CORPORATION
Comparative Condensed Balance Sheets
December 31 2014 2013 Assets    Current assets $ 75,960 $ 78,790     Property, plant, and equipment (net) 99,040 90,110     Intangibles 25,880 41,850       Total assets $200,880 $210,750 Liabilities and stockholders GARCIA CORPORATION
Comparative Condensed Balance Sheets
December 31 2014 2013 Exercise 14-3

Explanation / Answer

PARTICULARS

2014

2013

INCREASE/(DECREASE)

PERCENTAGE CHANGE FROM 2013

Assets

  Current Assets

75,960

78,790

(2830)

-2830/78790 * 100

= (-3.59%)

  Property, Plant & Equipment (net)

99,040

90,110

8930

8930/90110 * 100

= 9.91%

  Intangibles

25,880

41,850

(15970)

-15970/41850 * 100

= (-38.16%)

  Total assets

200,880

210,750

(9870)

-9870/210750 * 100

= (-4.68%)

Liabilities and Stockholders' Equity

Current Liabilities

40,310

49,320

(9010)

-9010/49320 * 100

= (-18.27%)

   Long-term Liabilities

140,650

149,710

(9060)

-9060/149710 * 100

= (-6.05%)

Stockholders' Equity

19,920

11,720

8200

8200/11720 * 100

= 69.97%

Total liabilities and stockholders' equity

200,880

210,750

(9870)

-9870/210750 * 100

= (-4.68%)

PARTICULARS

2014

2013

INCREASE/(DECREASE)

PERCENTAGE CHANGE FROM 2013

Assets

  Current Assets

75,960

78,790

(2830)

-2830/78790 * 100

= (-3.59%)

  Property, Plant & Equipment (net)

99,040

90,110

8930

8930/90110 * 100

= 9.91%

  Intangibles

25,880

41,850

(15970)

-15970/41850 * 100

= (-38.16%)

  Total assets

200,880

210,750

(9870)

-9870/210750 * 100

= (-4.68%)

Liabilities and Stockholders' Equity

Current Liabilities

40,310

49,320

(9010)

-9010/49320 * 100

= (-18.27%)

   Long-term Liabilities

140,650

149,710

(9060)

-9060/149710 * 100

= (-6.05%)

Stockholders' Equity

19,920

11,720

8200

8200/11720 * 100

= 69.97%

Total liabilities and stockholders' equity

200,880

210,750

(9870)

-9870/210750 * 100

= (-4.68%)