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2019 Balance Sheet ASSETS Cash & equivalents Accounts receivable Inventories Total current assets $14,000 19,000 190,000 LIABILITIES $16,000 Notes payable 28,000 Accounts payable Long Term

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2019 Balance Sheet ASSETS Cash & equivalents Accounts receivable Inventories Total current assets $14,000 19,000 190,000 LIABILITIES $16,000 Notes payable 28,000 Accounts payable Long Term Debt 92,000 EQUITY Retained earnings Common stock 308,000 TOTAL LIABILITIES & EQUITY 47,000 Net plant & equipment TOTAL ASSETS $400,000 2020 Balance Sheet ASSETS Cash & equivalents Accounts receivable Inventories Total current assets $12,000 24,000 162,000 LIABILITIES $26,000 Notes payable 19,000 Accounts payable 53,000 Long Term Debt EQUITY Retained earnings Common stock 350,000 TOTAL LIABILITIES & EQUITY Net plant & equipment 180,000 TOTAL ASSETS 2020 Income Statement accounts Interest expense Depreciation & amortization Sales Revenue Tax rate Operating expenses $18,000 46,000 350,000 40% 211,000 What is total equity for 2020? a $47,000 b. $70,000 c. $130,000 d. $250,000 Examining the equity sections of this firm's last two balance sheets, which of the following statements is correct? a. The company's net Income in 2020 was higher than in 2019. b. The market price of the firm's stock doubled in 2020. c. The firm issued common stock in 2020. d. The company borrowed more money in 2020. Based on these financial statements, this firm must be organized as a a. Sole proprietorship b. Partnership c. Corporation d. Impossible to determine Based on the correct answer to #7, a disadvantage of this form of business ownership is a. firm's greater ability to raise capital than other forms of ownership. b. limited liability of its owners for the firm's debts. c. firm's potential for an unlimited life. d. double taxation of earnings. What is this firm's EBIT for 2020? a. $93,000 b. $75,000 C. $45,000 d. $0 What is this firm's net income for 2020? a. $93,000 b. $75,000 c. $45,000 d. $0 - Which expenses are considered non-cash charges, i.e., does not involve the outlay of cash? a. interest expense b. Depreciation and amortization c. income taxes d. operating expenses Using the following formula, cash flow from operating activities - cash flow from investment activities + cash flow from financing activities for this firm is equal to a. +$10,000 b. +$ 16,000 C. +$ 26,000 d. $45,000 Did this firm pay dividends in 2020? If so, how much? a. No, it did not b. Yes, $22,000 C. Yes, $26,000 d. Yes, $45,000 Which one of the following best Illustrates that the management of this firm is adhering to the #1 goal of financial management? a. An increase in the number of shares outstanding b. An increase in the stock price of the long run c. An increase in the dividends paid to shareholders d. A decrease in the per unit production costs it was found that the managers of this firm were indulging themselves with elaborate parties and exotic vacations at the expense of the best interest of the shareholders. This conflict of interest is known as a. Stockholders' liability ib. Agency problem C. Corporate activism d. Legal liability Which of the following mechanisms would be most likely to motivate managers to act in the best interest of shareholders? a. Elect a board of directors that allows managers greater freedom of choice b. Decrease the use of restrictive covenants in bond agreements c. take actions that reduce the possibility of a hostile takeover d. tie executive compensation to the long run price of the firm's stock What happened to the firm's quick ratio between 2019 and 2020? a. its liquidity increased b. its liquidity deceased 5. Which of the following mechanisms would be most likely to motivate managers to act in the best interest of shareholders? a. Elect a board of directors that allows managers greater freedom of choice b. Decrease the use of restrictive covenants in bond agreements c. take actions that reduce the possibility of a hostile takeover d. tie executive compensation to the long run price of the firm's stock ".What happened to the firm's quick ratio between 2019 and 2020? a. its liquidity increased b. its liquidity deceased c. Its liquidity stayed the same d. cannot be determined 5. What is the firm's ROA for 2020? a. 10.00% b. 10.25% c. 11.00% d. 11.25% .How well is the firm covering its interest expense in 2020 if the industry average is 2x? a. Excellent, 19x b. Very well, 5.2x c. Good coverage, 2.5x d. The firm is not covering its interest expense at all. .What is your opinion of the firm's credit policy based on its DSO for 2020? a. Awful. It takes more than 6 months to collect on its credit sales. b. Fair. It takes exactly one month to collect on its credit sales. c. Good. It takes almost 3 weeks to collect on its credit sales. d. Fantastic. It takes less than 1 week to collect on its credit sales

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