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Corrigan Corp., Balance Sheet as of 12/31/15 and 12/31/14 Assets 2015 2014 Cash

ID: 2640193 • Letter: C

Question

Corrigan Corp., Balance Sheet as of 12/31/15 and 12/31/14

Assets                                                                       2015                      2014

Cash                                                                  $72,000                $65,000

Accts Receivable                                           439,000                328,000

Inventories                                                      894,000                813,000

    Total Current Assets                             1,405,000            1,206,000

Land & Building                                             238,000                 271,000

Machinery                                                       132,000                133,000

Other Fixed Assets                                         61,000                    57,000

Total Assets                                                   1,836,000         1,667,000

Liabilities & Equity

Accounts Payable                                         $152,000            $109,500

Notes Payable                                                  280,000              300,000

Accrued Liabilities                                            170,000 162,000

     Total Current Liabilities                             602,000 571,500

Long Term Debt                                                                404,290 258,898

Common Stock                                                 575,000 575,000

Retained Earnings                                            254,710 261,602

Total Liabilities & Equity                             1,836,000          1,667,000

Corrigan Corp., Income Statement for periods ending 12/31/15 & 12/31/14

                                                                                2015                       2014

Sales                                                         $4,240,000            $3,635,000

Cost of Goods Sold                                 3,680,000            2,980,000

   Gross Operating Profit                          560,000                655,000

General Admin. Expenses                      236,320              213,550

Depreciation                                             159,000              154,500

Miscellaneous                                          134,000              127,000

   E.B.T.                                                         30,680               159,950

Taxes (40%)                                                 12,272                 63,980

Net Income                                               18,408                  95,970

Per Share Data                                                  2015                          2014

EPS                                                                   0.80                       4.17

Cash Dividends                                              1.10                        0.95

Market Price (avg.)                                      12.34                      23.57

P/E Ratio                                                          15.425                 5.652278

Number of Shares Outstanding              23,000                      23,000

Using the Balance Sheet, Income Statement and Per Share Data for Corrigan Corp. complete a Statement of Stockholder

Explanation / Answer

Ans. The question has been solved using excel. The formula used has also been given in the table (given below).

No of shares Amount Retained Earnings Total S/H Equity Balance 12/31/2014 23000 542110 261602 Add: Net Income during 2015 18408 Less: Dividends paid 25300 Balances 12/31/2015 23000 283820 254710 S/H Equity Balance = No. of shares* Price per share For 2014, Price per share = 23.57 For2015, Price per share = 12.34 Retained earnings(current year) = Retained earnings (previous year)+ Net Income during the year -Dividends paid during the year