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LO 13-2, 13-3, 13-4, 13-5 Year 3 Problem 13-23B Ratio analysis The following financial statements apply to Bedford Appliances Inc. BEDFORD APPLIANCES INC. Balance Sheets

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LO 13-2, 13-3, 13-4, 13-5 Year 3 Problem 13-23B Ratio analysis The following financial statements apply to Bedford Appliances Inc. BEDFORD APPLIANCES INC. Balance Sheets As of December 31 Year 4 Assets Current assets Cash $118,000 Marketable securities 24,000 Accounts receivable (net) 112,000 Inventories 180,000 Prepaid expenses 27,000 Total current assets 461,000 Investments 120,000 Plant (net) 260,000 Other 81,000 Total assets $922,000 $ 91,000 18,000 108,000 192,000 14.000 423,000 120,000 254,000 74,000 $871,000 continued Year 4 Year 3 $ 20,000 20.000 66000 166000 5 15.000 38.000 3.000 62.000 Liabilities and Stockholders' Equity Liabilities Current habites Notes payable Accounts payable Other Totalcument liabilities Noncurrent abilities Bonds payable Other Total nocument liabilities Totallibilities Stockholders' equity Preferred stock (5100 pa. cumulative.com participating: 5100 quidating value: 1000 shares authorised and issued, no dividends in areas Common stockine par: 50,000 shares authorized 12.000 stressed Retained earnings Total stockholders' equilly Total labies and stockholders equity 110.000 26.000 136.000 302.000 210.000 12.000 222.000 284.000 100,000 240.000 200 000 620.000 5922.000 100.000 240.000 247.000 587.000 $871 000 Year 3 $230.000 BEDFORD APPLIANCES INC Statements of income and Retained Earnings For the Years Ended December 31 Year 4 Revenues Sales en 5240.000 Othere 7.000 Total reves 247.000 Expenses Cost of goods sold 143.000 Selling general, and administrative 46.000 Bond interest expertise 7.000 Income tax expense 8.000 Total expenses 204.000 Net income 43.000 Retained earnings, January 247.000 Less Preferred stock dividends Common stock dividends 6.000 Retained earnings December 31 $280.000 130.000 57.000 10.000 14.000 211.000 21000 234000 4000 6.000 $247 000 4000 Required Calculate the following ratios for Year 4 by tounding to two decimal points a. Working capital 1. Current ratio 6. Quick ratio d. Accounts receivable turnover 6. Average days to collect accounts receivable 1. Inventory turnover 8. Average days to sell inventory h. Debtto-assets ratio i. Debtto-equity ratio J. Times interest was earned k. Plant assets to long-term debt. 1. Net margin m. Turnover of assets. n. Return on investment o. Return on equity. p. Earnings per share 4. Book value per share. r. Price-earnings ratio (market price: $13.26). $. Dividend yield on common stock

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