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DISCUSSION BOARD PROBLEM . CHAPTER 15 The financial statements for the years 20x3 and 20x4 appear below Gordan Corporation Balance Sheets December 31 ASSETS 20X4

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DISCUSSION BOARD PROBLEM . CHAPTER 15 The financial statements for the years 20x3 and 20x4 appear below Gordan Corporation Balance Sheets December 31 ASSETS 20X4 20X3 payNo $330 Inventory 470 $360 Prepaid Expenses 430 Total Current Assets 120 160 Property, Plant and Equipment 1,350 Long-Term Investments 420 $1.343 380 Intangible Assets 10 10 Total Assets 530 510 Current Liabilities: LIABILITIES $2,310 $2,243 Accounts Payable Accrued Expenses 200 $410 Notes Payable: Short-Term 50 Total Current Liabilities 200 350 Long-Term Liabilitys $900 $810 Total Liabilities 390 393 $1,290 Common Stock STOCKHOLDERS' EQUITY Retained Earnings $220 $220 Total Stockholders' Equity $800 $820 $1,020 ilities and Stockholders' Equity $1,040 $2,310 $2,243 Gordan Corporation Income Statements For the Years Ended December 31 20X4 20X3 Net Sales (all on credit) $4,000 $3,600 Less: Cost of Goods Sold -984 -895 Gross Profit $3,016 $2,705 Operating Expenses: Selling Expenses 1400 1330 General and Administrative Expenses 1252 1162 Total Operating Expenses $2,652 $2,492 Net Income $364 $213 REQUIRED: 1. Compute the ratios below (a through k) for the years 20X3 and 20X4. SHOW THE ENTIRE FORMULA FOR EACH RATIO ROUND EACH RATIO TO TWO DECIMAL PLACES IDENTIFY WHICH YEAR HAS THE BETTER RATIO, 20X3 OR 20X4 EXAMPLE : a. YEAR 2003: DEBT RATIO = $1,203/$2,243 = .54 BETTER YEAR 2004: DEBT RATIO = $1,290/$2,310 = .56 a. Current Ratio b. Acid-Test Ratio c. Inventory Turnover (Inventory for 20X2 was $350) d. Days'Sales in Inventory e. Accounts Receivable Turnover (Accounts Receivable for 20X2 was $390) f. Days' Sales in Receivables g. Debt to Equity Ratio h. Profit Margin Ratio i. Rate of Return on Total Assets (Total Assets for 20X2 was $2,100) j. Asset Turnover Ratio (Total Assets for 20X2 was $2,100) k. Rate of Return on Common Stockholders' Equity (Common Stockholders' Equity for 20X2 was $990)

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