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SUNLAND COMPANY Balance Sheets December 31 Assets 2017 Cash $ 69,000 Debt investments (short-term) 53,000 Accounts receivable 103,000 Inventory 239,000 Prepaid expenses 25,000 Land 132,000 Building and equipment (net) 263,000 Total assets $884,000 Liabilities and Stockholders' Equity Notes payable $170,000 Accounts payable 66,000 Accrued liabilities 42,000 Bonds payable, due 2020 251,000 Common stock, $10 par 205,000 Retained earnings 150,000 Total liabilities and stockholders' equity $884,000 2016 $ 69,000 41,000 92,000 164,000 29,000 132,000 188,000 $715,000 20 $101,000 54,000 42,000 170,000 205,000 143,000 $715,000 SUNLAND COMPANY Income Statements For the Years Ended December 31 2017 2016 Sales revenue $890,000 $791,000 Cost of goods sold 643,000 576,000 Gross profit 247,000 215,000 Operating expenses 190,000 160,000 Net income $ 57,000 $ 55,000 Additional information: 1. Inventory at the beginning of 2016 was $115,000. 2. Accounts receivable (net) at the beginning of 2016 were $90,000. 3. Total assets at the beginning of 2016 were $631,000. 4. No common stock transactions occurred during 2016 or 2017. 5. All sales were on account. 2017 2016 % Change LIQUIDITY Current ratio 21.05 17.02 23.53 Accounts receivables turnover 9.13 times 8.69 times 5.06% Inventory turnover 3.19 times 7 3.19 times 4.13 times 4.13 times -22.76 % 2017 2016 % Change PROFITABILITY Profit margin 6.40 -7.910 Asset turnover 1.11 T 1.1 1.18 times -5.93 % Return on assets 8.17 % -12.73 Earnings per share