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pesa Business Decision Problem Paul Seger, a friend of yours, is negotiating the purchase of an ex EYK1-3. control service and knows the technical side

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pesa Business Decision Problem Paul Seger, a friend of yours, is negotiating the purchase of an ex EYK1-3. control service and knows the technical side of the business. However, he knows little about a terminating company called Complete Pest Control. Seger has been employed by a national counting, so he asks for your assistance. The owner of Complete Pest Control, Greg Krum.pro vided Seger with income statements for the past three years, which showed an average net income of $75,000 per year. The latest balance sheet shows total assets of $360,000 and liabilities of $60,000. Seger brings the following matters to your attention: 1. Krum is asking $375,000 for the firm. He told Seger that because the firm has been earning a 20 percent return on stockholders' equity, the price should be higher than the net assets reported on the balance sheet. (Note: The return on stockholders' equity is calculated as net income divided by total stockholders' equity.) 2. Seger noticed that there was no salary expense reported for Krum on the income statements, even though he worked half-time in the business. Krum explained that, because he had other income, he withdrew only $15,000 each year from the firm for personal use. If he purchases the firm, Seger will hire a full-time manager to run the firm at an annual salary of $30,000. 3. amounts shown in the financial statements. Seger is skeptical about the accounting principles used in preparing the company's financial statements, Required If Seger accepts Krum's average annual income figure of $75,000, what would Seger's retum on stockholders' equity be, assuming that the net income remained at the same level and that the firm was purchased for $375,000? b. Should Krum's withdrawals of $15,000 per year affect the net income reported in the financial statements? What will Seger's percentage return be if he takes into consideration the $30,000 salary he plans to pay a full-time manager? Could there be legitimate reasons for the difference between net income as shown in the financial statements and net income as reported on the tax returns, as mentioned in point 3? How might Seger obtain additional assurances about the propriety of the company's financial statements? a. C

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