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The 2020 financial statements of Outdoor Waterworks Inc. follow: Outdoor Waterworks Inc. Income Statement For Year Ended December 31, 2020 Net sales $1,146,000 Cost of

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The 2020 financial statements of Outdoor Waterworks Inc. follow: Outdoor Waterworks Inc. Income Statement For Year Ended December 31, 2020 Net sales $1,146,000 Cost of goods sold: Inventory, Dec. 31, 2019 $ 84,360 Purchases 618,840 Goods available for sale $ 703,200 Inventory, Dec. 31, 2020 61,740 Cost of goods sold 641,460 Gross profit from sales 504,540 Operating expenses 291,360 Operating profit $ 213,180 Interest expense 13, 200 Profit before taxes $ 199,980 Income taxes 19,764 Profit $ 180,216 $ Outdoor Waterworks Inc. Balance Sheet December 31, 2020 Assets Cash Current non-strategic investments Accounts receivable, net Notes receivable Inventory Prepaid expenses Plant and equipment, net Total assets Liabilities and Equity Accounts payable Accrued wages payable Income taxes payable Long-term note payable, secured by mortgage on plant $ 24,000 26,640 53,880 12,360 61, 740 6, 120 335,520 $520,260 $ 49,560 6,600 7,500 119,400 www 7,500 www www puuwa Income taxes payable Long-term note payable, secured by mortgage on plant Common shares, 160,000 shares Retained earnings Total liabilities and equity 119,400 201,000 136,200 $520,260 Assume all sales were on credit. Also assume the long-term note payable is due in 2023, with no current portion. On the December 31, 2019, balance sheet, the assets totalled $441,720, common shares were $201.000, and retained earnings were $113,040. Required: Calculate the following: (Use 365 days in a year. Do not round your intermediate calculations. Round the answers to 2 decimal places.) a. Current ratio b. Quick ratio c Days' salos uncollected d Inventory tumover o Days' sales in invertory Ratio of pledged plant assets to secured liabilities Times interest earned h. Profit margin Total asset turnover Return on total assets k Return on common shareholders' equity to 1 to 1 days times days to 1 times % times % % i. Total asset turnover 1. Return on total assets k. Return on common shareholders' equity times % % Analysis Component: Identify whether the ratios calculated above are favourable or unfavourable to the industry averages. a. Current ratio 6. Quick ratio c. Days' sales uncollected d. Inventory turnover e Days' sales in inventory 1. Ratio of pledged plant assets to secured liabilities 9. Times interest earned h. Profit margin Total asset turnover 1. Return on total assets k. Return on common shareholders' equity Industry Average 1.6:1 1.1:1 21 days 5 times 70 days 1.4:1 50 times 14% 2.3 times 20 % 32.7 %

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