Winners Adjusted Trial Balance December 31, 2017 Debit Credit 100,000.00 54,000.00 125,000.00 23,000.00 6,300.00 1,200,000.00 150.00 10,000.00 855,000.00 8,333.00 5,750.00 128,000.00 Accounts Receivable Accounts Payable Accumulated Depreciation-Building Accumulated Depreciation Vehicles Advertising Expense Buildings Cash--Checking Cash-Savings Delivery Fees Earned Depreciation Expense-Building Depreciation Expense-Vehicles H. Jackson, Capital H. Jackson, Withdrawals Insurance Expense Insurance Payable Intangible Assets Interest Expense Land Loan Payable Note Payable Prepaid Insurance Prepaid Mortgage Rental Vehicle Expense Short-term Investments Supplies Expense Supplies Inventory Utilities Expense 15,000.00 22,000.00 11,400.00 175,000.00 25,000.00 125,000.00 125,000.00 850,000.00 5,500.00 18,000.00 500.00 10,000.00 5,500.00 2,500.00 6,000.00 Vehicles--Delivery Wages Expense Wages Payable 359,247.00 89,500.00 17,880.00 Totals: $ 2,189,280.00 $ 2,189,280.00 RATIO ANALYSIS SPREADSHEET SOLVENCY RATIOS 2012 20 20 Current Current Assets Current Libilities Quick Cash Accounts Receivable + Marketable Securities Current Liabilities Total Liabilities Equity SAFETY RATIO Debt to Equity PROFITABILITY RATIOS Gross Profit Margin (5) Gross Profit Sales Pre-Tax Profit Margin (%) Profit Before Taxes Return on Assets (9) Profit Before Taxes Total Assets non Equity (%) Profit Before Taxes Total Equity BALANCE SHEET MANAGEMENT RATIOS Sales to Assets Sales Total Assets Inventory Turnover Cost of Goods Sold Inventory Inventory Days 365 Inventory Turnover Accts Receivable Turnover (X) Sales Accounts Receivable Collection Period (days) 3.65 Accounts Receivable Turnover Accounts Payable Turnover 00 Cost of Goods Sold Accounts Payable Accounts Payable Days - 365 Accounts Payable Tumover