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The most recent financial statements for GPS, Inc., are shown here (Do not inclu

ID: 2672227 • Letter: T

Question

The most recent financial statements for GPS, Inc., are shown here (Do not include the dollar sign ($). Round your answer to 2 decimal places. (e.g., 32.16)):

Income Statement Balance Sheet
Sales $20,000 Assets $96,768 Debt $21,168
Costs 16,000 Equity 75,600
Taxable income
$4,000
Total
$96,768
Total
$96,768
Taxes (34%) 1,360
Net income
$2,640


Assets and costs are proportional to sales. Debt and equity are not. A dividend of $1,056 was paid, and the company wishes to maintain a constant payout ratio. Next year's sales are projected to be $23,800. The external financing needed is

Explanation / Answer

Amount in $ Current year % of sales Next year Sales              20,000.00    23,800.00 Cost              16,000.00 80%    19,040.00 Taxable income                4,000.00      4,760.00 Less: Tax                1,360.00      1,618.40 Net income                2,640.00      3,141.60 Less: dividend                1,056.00      1,256.64 Retained earnings                1,584.00      1,884.96 Payout ratio =1056/2640 40% Assets (proportional to sales)              96,768.00 484% 115,153.92 Balnace Sheet Assets              96,768.00 115,153.92              96,768.00 115,153.92 Liabilities Equity              75,600.00    77,484.96 Debt              21,168.00    37,668.96 (balancing figure)              96,768.00 115,153.92 External debt required = 37,668.96-21,168              16,500.96