The following items are shown in the balance sheet of ABC Shareholding Company by the end of 2018: Accounts $

Accounts $

Cash 197,000

Marketable securities 153,000

Accounts receivable 410,000

Inventories 500,000

Prepaid Expenses 97,000

Total current liabilities 777,000

Intangible Assets 203,000

Property, Plant & Equipment 2,350,000

Total assets 6,776,000

Bonds payable 1,000,000

Debentures 900,000

Preferred stock($100 par) 1,400,000

Common stock ($10 par) 2,600,000

Paid-in capital in excess of par 80,000

Retained earnings 210,000

Treasury stock (cost method) 191,000

Instructions: Based on the above information, show both (Formulas & Calculation) for each of the following part items listed below:

PART 1: (4 Points) Calculation of Totals (1): Total Liquid (Quick) Assets Formula

Calculation

(2): Total Stockholders Equity (Unadjusted)

Formula

Calculation

(3): Total Capitalization

Formula

Calculation

(4): Total Capital Employed

Formula

Calculation

PART 2: (6 Points) Calculation of Ratios & Interpretation Note: You can interpret each ratio briefly by Arabic language.

(1): Working Capital: Formula

Calculation

Interpretation

(2): Current Ratio: Formula

Calculation

Interpretation

(3): Cash Ratio (More Relax Form) Formula

Calculation

Interpretation

(4): Equity Multiplier: Formula

Calculation

Interpretation

(5): Debt Ratio: Formula

Calculation

Interpretation

(6): Book Value per Share of Common Stock Formula

Calculation

Interpretation

GOOD LUCK