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The most recent financial statements for Moose Tours, Inc., appear below. Intere

ID: 2630232 • Letter: T

Question

The most recent financial statements for Moose Tours, Inc., appear below. Interest expense will remain constant; the tax rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets, and accounts payable increase spontaneously with sales. The firm is operating at full capacity and no new debt or equity is issued. The tax rate is 35 percent.

MOOSE TOURS, INC. 2009 Income Statement   Sales $ 943,000   Costs 718,000   Other expenses 17,000   Earnings before interest and taxes $ 208,000   Interest expense 11,000   Taxable income $ 197,000   Taxes 68,950   Net income $ 128,050        Dividends $ 64,025        Addition to retained earnings 64,025

Explanation / Answer

What external financing is needed to support a 15 percent growth rate in sales?

Additional Fund needed = (154400-65000)*15% + 430000*15% = $ 77910

Retained Earning will be in next year:

External Financing Required = Additional Fund needed - Retained Earning generated

External Financing Required = 77910 - 74165

External Financing Required = $ 3,745

What external financing is needed to support a 25 percent growth rate in sales?

Additional Fund needed = (154400-65000)*25% + 430000*25% = $ 129850

Retained Earning will be in next year:

External Financing Required = Additional Fund needed - Retained Earning generated

External Financing Required = 129850 - 80925

External Financing Required = $ 48925

MOOSE TOURS, INC. Income Statement   Sales 1,084,450   Costs 825,700   Other expenses 19,550   Earnings before interest and taxes 239,200   Interest expense 11,000   Taxable income 228,200   Taxes 79,870   Net income 148,330        Dividends 74,165        Addition to retained earnings 74,165