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EARL GREY GOLF CORP. 2018 Statement of Comprehensive Income Sales $366,996 Cost of goods sold 253,122 Depreciation 32,220 Earnings before interest and tax $ 31,654

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EARL GREY GOLF CORP. 2018 Statement of Comprehensive Income Sales $366,996 Cost of goods sold 253,122 Depreciation 32,220 Earnings before interest and tax $ 31,654 Interest paid 14,300 Taxable income $ 67, 354 Taxes (35%) 23,574 Net Income $ 43,780 Dividends $20,000 Additions to retained earnings 23,780 27. Calculating Financial Ratios (LO3) Find the following financial ratios for Earl Grey Golf Corp. (use year-end figures rather than average values where appropriate): Short-term solvency ratios a. Current ratio b. Quick ratio c. Cash ratio Asset utilization ratios d. Total asset turnover z. Inventory turnover f. Receivables turnover Long-term solvency ratios Page 107 g. Total debt ratio A. Debt-equity ratio i. Equity multiplier j. Times interest earned ratio k. Cash coverage ratio Profitability ratios 1. Profit margin m. Return on assets n. Return on equityIntermediate (Questions 19-31) 19. Using the DuPont Identity (L04) Ethelbel't Inc. has sales of $5,2T6, total assets of $3,105, and a debtequity ratio of 1.40. If its return 011 equity is 15%, what is its net income? Some recent financial statements for Earl Grey Golf Corp. follow. Use this information to work on L Problems 27 through ( 31. Page 106 EARL GREY GOLF CORP. 2017 and 2018 Statement of Financial Position Assets Liabilities and Owners' Equity 2017 2018 2017 2016 Current assets Current liabilities Cash $ 24.046 $ 24.255 Accounts payable $ 23.184 $ 27.420 Accounts 12,448 15.235 Notes payable 12,000 10.800 receivable Inventory 25.392 27.155 Other 11.571 15.553 Total $ 61.836 $ 66.645 Total $ 46.755 $ 53.773 Fixed assets Long-term debt $ 80,000 $ 95.000 Net plant and $324.695 $365,734 Owners' equity Common stock and $ 40,000 $ 40,000 equipment paid-in surplus Retained earnings 219.826 243.606 Total $259.826 $283.606 Total assets $386.581 $432,379 Total liabilities and owners' equity $386.581 $432.379

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