89.0k views
0 votes
The current asset section of the Excalibur Tire Company’s balance sheet consists of cash, marketable securities, accounts receivable, and inventory. The December 31, 2021, balance sheet revealed the following:

Inventory $850,000
Total assets $2,900,000
Current ratio 2.60
Acid-test ratio 1.60
Debt to equity ratio 1.9

Required:
Determine the following 2021 balance sheet items.

User Razinar
by
4.0k points

1 Answer

7 votes

Answer:

Current Assets = $2,210,000

Shareholders Equity = $1,000,000

Non-Current Assets = $690,000

Long-term Liabilities = $1,050,000

Step-by-step explanation:

Current Assets

Current Ratio is Current Assets divided by Current Liabilities.

Acid Test Ratio is Current assets less inventory divided by Current Liabilities.

Equating the two we have,

Current Assets / Liabilities - (Current Assets - Inventory) / Current Liabilities = 2.60 - 1.60

(Current Assets - Current Assets - 850,000 ) / Current Liabilities = 1

850,000/Current Liabilities = 1

Current Liabilities = $850,000

With Current Liability known, Current Assets can be calculated using the Current Ratio.

2.60 = Current Assets / Current Liabilities

2.60 = Current Assets / 850,000

Current Assets = $2,210,000

Shareholders Equity

Debt to Equity Ratio of 1.9 is given.

Formula for Debt to Equity ratio is,

= Total Liabilities / Shareholders Equity

Total Assets which is given can be calculated as,

Total Liabilities + Shareholders Equity = Total Assets

Total Liabilities + Shareholders Equity = 2,900,000

Denote Shareholders Equity as s,

Shareholders Equity being denominator means that it goes into Liabilities 1.9 times (Debt to Equity Ratio)

Therefore,

1.9s + s = 2,900,000

2.9s = 2,900,000

s = $1,000,000

Shareholders Equity = $1,000,000

Non-Current Assets

Non - Current Assets = Total Assets - Current Assets

= 2,900,000 - 2,210,000

= $690,000

Long-term Liabilities

Liabilities and Equity fund the company assets.

Total Assets = Shareholders Equity + Current Liabilities + Long-term Liabilities

Long Term Liabilities = Total Assets - Shareholders Equity - Current Liabilities

= 2,900,000 - 1,000,000 - 850,000

= $1,050,000

Long-term Liabilities = $1,050,000

User ChrisMJ
by
4.3k points