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Some recent financial statements for Smolira Golf Corp. follow. Assets 2014 SMOLIRA GOLF CORP 2014 and 2015 Balance Sheets Liabilities and Owners' quity 2015 2014

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Some recent financial statements for Smolira Golf Corp. follow. Assets 2014 SMOLIRA GOLF CORP 2014 and 2015 Balance Sheets Liabilities and Owners' quity 2015 2014 Current liabilities $ 25,100 Accounts payable $ 24,184 16,200 Notes payable 20,000 28,100 Other 12,571 2015 Current assets Cash Accounts receivable Inventory $ 23,046 13,448 26,822 $ 28,100 11,800 19,100 Total $ 63,316 $ 69,400 Total $ 56,755 $ 59,000 $ 79,000 $ 90,000 Long-term debt Owners' equity Common stock and paid in surplus Accumulated retained earings $ 48,000 214,256 $ 48,000 237,000 Fixed assets Net plant and equipment $334695 $364,600 Total $262,256 $285,000 Total assets $398,011 $434,000 Total liabilities and owners' equity $398,011 $434,000 SMOLIRA GOLF CORP 2015 Income Statement Sales Cost of goods sold Depreciation Earnings before interest and taxes Interest paid $ 349,760 241.500 27.200 $ 81,060 15,300 Taxable income Taxes (35%) 5 65,760 23,016 Not income $ 42,744 Dividends Retained earnings $ 20,000 22,744 Find the following financial ratios for Smolira Golf Corp. (use year-end figures rather than average values where appropriate) (Enter your profitability ratio answers as a percent rounded to 2 decimal places, eg. 32.16. Round the remaining answers to 2 decimal places, eg: 32.16.) Dividends Retained earnings $ 20,000 22,744 Find the following financial ratios for Smolira Golf Corp. (use year-end figures rather than average values where appropriate): (Enter your profitability ratio answers as a percent rounded to 2 decimal places, 0.9., 32.16. Round the remaining answers to 2 decimal places, 0.9., 32.16.) 2014 2015 times Short-term solvency ratios a. Current ratio b. Quick ratio c. Cash ratio times times times times times times Asset utilization ratios d. Total asset tumover .. Inventory turnover t. Receivables turnover times times 2014 2015 times times Long-term solvency ratios: g. Total debt ratio h. Debt-equity ratio 1. Equity multiplier times times times times times 1. Times interest earned k Cash coverage ratio times % Profitability ratios: 1. Profit margin m. Return on assets n. Return on equity % %

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