trial balnce

5,000 beg. Inv.

6,000 end. Inv.
0.50 50,000 purchases
0.60 120,000 sales
2,500 sales returns
3,000 purchases returns
1,000 sales discount
500 purchases discount .
1,000 fright in exp
400 insurance on fright in
8,000 marketing & selling exp
12,000 admin & public exp. - de
4,000 interest exp
800 interest rev.
200 loss from selling assets
2,000 gains from selling inves
2,400 rental rev
400 comission exp.
0.25 tax. Rate
10,000.0 DEPRECIATION

required :
net sales
net purchases
C.O.G.Purch.
C.O.G.A.S.
C.O.G.S.
gross profit
operating income
E.B.I.T.
NET INCOME

GROSS PROFIT =
NET INCOME =
cash
acc. Rec.
n/r- long 50% on cerdit
n/p - long 60% on credit
prepaid exp.
unearned rev.
n/r- short
n/p short
furniture
inventory
supplies
equipment

REQUIRED : 31/12/2017
CURRENT ASSETS
CURRENT LIAB.

data of 31/12/2016

MARK. 30%
ADM. 70%

116,500
46,500
47,900
52,900
46,900
69,600
39,600.0
44,200.0
30150

69,600
30150
 8000 marketable sec. 5000
22000 long term investement 10000
4000 A/P 12000
40000 CAPITAL 20000
9000 ERETAINED EARNINGS 5000
14000 LOANS -LONG 2500
25000 BONDS PAYABLE-SHORT 3000
1500
49000 10000
25000
1000
15000

59000 LONG TERM ASSETS

34000 LONG TERM LIAB. 57000
49000 OWNERS EQUITY 33000

40000 LONG TERM LIAB.

 liquidity ratios :
1.73 current ratio
0.79 quick-acid ratio
0.39 cash ratio
24000.00 net working capital

profitability ratios :
0.60 grosss profit ratio
0.34 operating income ratio
0.26 net incom ratio
0.34 return on assets
0.26 return on investement
0.62 return on equity

activity ratios :
7.2 12.00 acc. Rec. turnover
50.69 30.42 avg. of collection period
6.25 12.50 acc.payb. Turnover
58.40 29.20 avg. of repayment period
#DIV/0! 8.53 inventory turnover
42.80 avg. of storage period
1.00 assets turnover
4.8541666667 net working capital turnover
debt ratios :
0.58 debt ratios :
0.42 equity ratio
11.05 interest coverage ratio
3.68 debt service coverage ratio
debt to equity ratio
c liab. To equity ratio
equity to fixed assets rate
financial leverag multiplier