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