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Financial Accounting in an Economic Context 8th Edition Jamie Pratt - Solutions
The NIKE 10-K Form is reproduced in Appendix C.Required:a. Review the NIKE SEC Form 10-K and analyze the financial statements by assessing NIKE’s earning power and solvency, and provide support for your assessments. Start by using the ratio framework illustrated in Figure.b. Fine the operating
The following condensed balance sheet for December 31, 2012, comes from the records of Buzz and Associates: Buzz and Associates is considering the purchase of a new piece of equipment for $30,000. The company does not have enough cash to purchase it outright, so it is considering alternative
The following tables was taken from the 2009 annual report of RadioShack. Long-term debt (in millions) (a) Briefly explain the transactions entered into by RadioShack during 2009. Which financial statements were affected?(b) Approximately how much interest expense was recognized in 2009 on the
In October 1997, Hewlett-Packard issued zero coupon (stated interest rate = zero) bonds with a face value of $1.8 billion, due in 2017, for proceeds of $968 million.(a) What is the life these bonds?(b) What is the stated interest rate on these bonds?(c) Estimate the effective rate of interest on
During fiscal 2007, the SUPERVALUE grocery chain paid approximately $569 million on its lease contracts-$168 million on capital leases and $401 million on operating leases.(a) How did the operating lease payments affect the income statements, balance sheet, and statement of cash flows?(b) How did
The balance sheet as of December 31, 2011, for Melrose Enterprises follows: During 2011 Melrose entered into a loan agreement that required the company to maintain a debt/equity ratio of less than 2:1.(a) How much additional debt can Melrose had take on before it violates the terms of the loan
Hathaway Manufacturing issues long-term debt on January 1, 2011. The debt has a face value of $300,000 and an annual stated interest rate of 10 percent. The debt matures on January 1, 2016.(a) Assume that the debt agreement requires Hathaway Manufacturing to make annual interest payments every
The stated and effective interest rates for several notes and bonds follow:Indicate whether each note/bond would be issued at a discount, par value, or a premium.
Compute the proceeds from the following notes payables. Interest payments are made annually.
Tradewell Rentals purchased a piece of equipment with an FMV of $11,348 in exchange for a five-year, non-interest-bearing note with a face value of $20,000.(a) Compute the effective interest rate on the note payable.(b) Prepare the journal entry to record the purchase.(c) How much interest
Candleton borrowed cash, signing a two-year, interest-bearing note payable with a face value of $8,000 and an effective interest rate of 8 percent. Interest payments on the note are made annually.Provide the journal entire’s that would be recorded over the life of the note, assuming the
On January 1, 2012, Wilmes Floral supplies borrowed $2,413 from Bower Financial Services. Wilmes Floral Supplies gave Bower a $2,500 note with a maturity date of December 31, 2013. The note specified an annual stated interest rate of 8 percent.(a) Compute the present value of the notes future cash
Morrow Enterprises purchased a building on January 1, 2012, in exchange for a three-year, non-interest –bearing note with a face value of $693,000. Independent appraisers valued the building at $550,125.(a) At what amount should this building be capitalized?(b) Compute the present value of the
The following information was extracted from the financial record of Leong Cosmetics:(a) What is the effective interest rate on the notes payable?(b) Prepare the journal entry to record interest expense during 2013.
At the beginning of 2002 Southwest Airlines issued ten-year notes with a face value of $385 million. The stated interest rate on the notes was 6.5 percent, and proceeds from the issuance approximated $380 million.(a) Estimate the effective interest rate of the issuance.(b) Compute the interest
Three different bond issuances are listed here with interest payments made semiannually:(a) Compute the proceeds of each bond issuance.(b) For each bond issuance, indicate whether the balance sheet value of the bond liability will increase, decrease, or remain constant over the life of the
On January 1, 2011, Collins Copy Machine Company issued thirty $1,000 face-value bonds with a stated annual rate of 10 percent that mature in ten years. Interest is paid semiannually on June 30 and December 31. The bonds were issued at face value.(a) Prepare the entry to record the issuance of
Tingham Village issued 500 five-year bonds on July 1, 2012. The interest payments are due semiannually (January 1 and July 1) at an annual rate of 6 percent. The effective interest rate on the bonds is 8 percent. The face value of each bond is $1,000.(a) Prepare the journal entry that would be
Coral Sands Marina issued 100 ten-year bonds July 1, 2012. The interest payments are due semiannually (January 1 and July 1) at an annual rate of 8 percent. The effective rate on the bonds is 6 percent. The face value of each bond is $1,000.(a) Prepare the journal entry that would be recorded on
Treadway Company issued bonds with a face value of $20,000 on January 1, 2011. The bonds were due to mature in five years and had a stated annual interest rate of 8 percent. The bonds were issued at face value. Interest is paid semiannually.(a) As of December 31, 2011, market interest rates had
On September 10, 2009, Mooney Plastic Products issued bonds with a face value of $500,000 for a price of 96. During 2012, Mooney exercised a call provision and redeemed the bonds for 101. At the time of the redemption, the bonds had a balance sheet value of $ 490,000.(a) Prepare the journal entry
When Eli Lilly, a major pharmaceutical company, chose to refinance some of its outstanding bonds payable, the company paid off the outstanding debt and replaced it with a new bond issuance. At the time of the refinancing, the balance sheet value of the outstanding debt was approximately $35
During 2004, American Greeting Corporation, a large producer of greetings cards, repurchased some of its outstanding long-term debt. Shortly thereafter the company issued new debt. At the time of the refinancing, where old debt was replaced by new debt, the balance sheet value of the repurchased
Marker Musical Products issued bonds with a face value of $100,000 and an annual stated interest rate of 8 percent on January 1. 2009. The effective interest rate on the bonds was 10 percent. Interest is paid semiannually on July 1 and January 1. As of the December 31, 2011, the company reported
The following information was taken from the balance sheet Beasley Brothers as of the December 31, 2011: The bonds have a stated interest rate of 5 percent paid annually and will mature on December 31, 2013. The marker value of the bonds as of December 31, 2011, is $98,167.(a) Compute the
The information below was taken from the balance sheet of Cohort Enterprises as of December 31, 2012: (a) Compute the effective interest rate when the bonds were issued.(b) What effective rate would an investor be earning by purchasing the bonds on December 31, 2012, at the market price and
On January 1, 2011, Q-Mart entered into a five-year lease agreement requiring annual payments of $10,000 on December 31 of each year. The fair market value of the facility was estimated by appraisers to be $39,927,(a) Record the journal entries required over the five-year period, assuming that
Tradeall, Inc., leases automobiles for its sales force. On January 1, 2011, the company leased 100 automobiles and agreed to make lease payments of $ 10,000 per automobile each year. The lease agreement expires on December 31, 2015, at which time the automobiles can be purchased by Tradeall for a
Watts Motors plans to acquire a building and can either borrow cash from a bank finance the purchase or lease the building from the current owner. The sales price of the building is $149,388. If the company wishes to finance the purchase with a bank loan, it must sign a ten-year note with a face
Compute the effective rate of interest on the following long-term debts. Interest payments on the notes made annually, and interest payments on the bonds are made semiannually
Dylander bonds are selling on the open market at 89.16. The bonds have stated interest rate of 8 percent and mature in eight years. Interest payments are made semiannually.(a) Assume that your required rate of return is 12 percent. Would you buy the bonds? Why or why not?(b) At what required rate
On march 1 2011, Bonneville Printers issued long-term debt with a fixed stated annual interest rate of 4 percent and a maturity date of February 28, 2021. The debt was issued at a discount. The company’s financial managers are seeking ways to reduce the risk related to the value of the debt
On December 31, 2011, East Race Kayak club decided to borrow $20,000 for two years. The Bend Bank currently is charging a 10 percent effective annual interest rate on the similar loans.Required:(a) Assume that the club borrows $20,000 and signs a two-year note with a 10 percent stated annual
Hartl Enterprises issued ten $1,000 bonds on September 30, 2011, with a stated annual interest rate of 8 percent. These bonds will mature on October 1, 2021, and have an effective rate of 10 percent. Interest is paid semiannually on October 1 and April 1. The first interest payment will be made on
The balance sheet as of December 31, 2011, for Manhein Corporation follows:Required:(a) Compute Manheim Corporation's long-term debt/equity ratio.(b) Assume that Manheim Corporation is considering borrowing money and signing a five years note with the following terms:Face value
Patnon Plastic needs some cash to finance expansion. Patnon issued the following debt to acquire the cash:1. A five-year note with a stated interest rate of zero, a face value of $20,000, and an effective interest rate of 10 percent.2. An eight-year note with an annual stated rate of 8 percent and
The balance sheet as of December 31, 2012, for Boyton Sons follows:The company needs capital to finance operations and purchases new equipment. Boyton is not certain how much money it will need and is considering one of the following three year notes payable. Each note would mature on January 1,
Earl Rix, President of Rix Driving Range and Health Club has provided you with the following lowing information:The stated annual interest rate on the notes is 10 percent, and interest is paid annually on December 31. The $95,000 in interest expense is due solely on these notes. While reviewing the
Hartney Enterprises issued twenty $1,000 bonds on June 30, 2012, with a stated annual interest rate of 6 percent. The bonds mature in six years. Interest is paid semiannually on December 31 and June 30. The effective interest rate as of the June 30, 2012, the date of issuance, was 8
Ross Running Shoes issued ten $1,000 bonds with a stated annual rate of 10 percent on June 30, 2012. These bonds mature on June 30, 2015. The bonds have an effective interest rate of 8 percent, and interest is paid semiannually on December 31 and June 30.Required:(a) How much must Ross Running
Consider the three notes payable listed here. Each was issued on January 1, 2012, and matures on December 31, 2014. Interest payments are made annually on December 31.Required:(a) Compute the present value of the remaining cash outflows for each note at each date:Note 1/1/12
Ginny & Bill reported the following account balances in the December 31, 2011, financial report:Bonds payable ........ $500,000Premium on bonds payables ... 12,600The bonds have a stated annual interest rate of 8 percent and an effective interest rate of 6 percent. Interest is paid on June 30
Ficus Tree Farm issued five $1,000 bonds with a stated annual interest rate of 12 percent on January 1, 2012. The bonds mature on January 1, 2017. Interest is paid semiannually on June 30 and December 31, the bonds were sold at a price that resulted in an effective interest rate of 14 percent. The
Taylor Corporation is contemplating issuing bonds to raise cash to finance an expansion. Before issuing the debt, the controller of the company wants to prepare an analysis of the cash flows and the interest expenses associated with the issuance. Taylor Corporation is considering issuing one
As of January 31, 2009, Wal-Mart reported balance sheet total assets and total liabilities of $163 billion and $98 billion, respectively. In the footnotes the company disclosed future operating lease payments of $12.8 billion. Future capital lease payments of $5.5 billion were discounted to $3.5
Mackey Company acquired equipment on January 1, 2011, through a leasing agreement that required an annual payments of $30,000. Assume that the lease has a term of five year and that the life of the equipment is also five years. The lease is treated as a capital lease, and the FMV of the equipment
The balance sheet as of the December 31, 2011, for Thompkins Laundry Follows: The $20,000 of long-term debt on the balance sheet represents a long-term note that requires Thompkins to maintain a debt/equity ratio of less than 1:1. If the covenant is violated, the company will be require to pay
Memminger Corporation purchased equipment on January 1, 2012. The terms of the purchase required that the company pay $1,000 in interest at the end of each year for five years and $20,000 at the end of the fifth year. The FMV of the equipment on January 1, 2012, was $17,604.Required:(a) Prepare the
Hodge Sports bonds are selling on the open market at par value. The bonds have a stated interest rate of 9 percent and mature in five years. You have determined that the risk-free rate is 7 percent.Required:(a) What is the maximum risk premium you could attach to these bonds and still be willing to
On June 1, 2011, Mayberry Import purchased bonds on the open market, paying $92,994. The bonds had a face value of $100,000, a stated annual interest rate of 4 percent, and a remaining time to maturity of two years. Interest was paid semiannually on November 30 and May 31, and Mayberry intended to
Sun company, an oil-refining concern, purchased all of its outstanding 8.5 percent (stated rate) debentures as part of a restructuring plan. The balance sheet value of each outstanding debenture at the time of the repurchase was $875, and the company paid $957.50 for each $1,000 face value
Several years ago, JCPenney Company issued bonds for 33.24 (percent of face value), with a face value of $200 million and a stated interest rate of zero, which matured eight years later. That same year, Martin Marietta, Northwest industries, and Alcoa also issued bonds with stated interest rates
Assume that Southwest Airline is planning to purchased a jet passenger plane with a price of $45,636, 480 from The Boeing Company. Southwest is considering structuring the transaction in one of the two ways. In Alternative 1, Southwest would borrow the necessary cash from Federal City Bank and sign
The following information was taken from the footnotes to Johnson & Johnson's 2008 financial statements (dollars in millions):Required:(a) Which amounts appeared on Johnson & Johnson's balance sheet and where?(b) What is a zero coupon debenture, and how does the effective interest rate affect the
Johnson & Johnson reported long-term debt of $ 8.3 billion and $ 7.1 billion as of the end of 2008 and 2007, respectively. The company reported that “the excess of the fair value over the carrying value of the debt was $1.4 billion in 2008 and $0.3 billion in 2007.” The effective interest
As the united states slid deeper into a recession, companies with high amounts of cash relative to their debt were coveted by the stock market, while companies with high levels of debt slashed dividends, payrolls and capital expenditures to stay afloat. High debt, combined with slower sales and
Home Depot and Lowe’s are the leading home improvement retail chains in the United States. In 2009, Home Depot reported $41 billion in total assets and $23 billion in total liabilities, while Lowe’s reported $33 billion in total assets and $ 15 billion in total liabilities. Both companies, as
Most homeowners purchase their houses by borrowing the funds in what is called a mortgage loan. Banks and other financial institutions that make the mortgage loans often package the loans for resale to investors, pooling many mortgage loans together into a “mortgage backed bond.” Investors
The following excerpt was taken from the 2008 annual report JC Penney:The ... Credit agreements includes a requirement that the company maintain, as of the last day of each fiscal quarter, a Leverage Ratio (a ration of funded indebtedness to Consolidated EBITDA) . . . of no more than 3.0 to
“It is time for a second overhaul of lease-accounting rules,” says Peter Holgate. In 1981, when the current lease rules were developed, there was a reasonably clear distinction between leases that were equivalent to purchasing an assets (capital leases) and others that were in the nature of
The Wall Street Journal reported (8/21/2009) that many companies took advantages of the depressed market values of their own debt, and bought their own bonds at sleep discounts to the debt’s face value. Companies such as Beazer Homes, Harrah’s Entertainment, and Tenet Healthcare saw that the
The following excerpt was taken from the annual report of Bristol-Myers Squibb, a leader in pharmaceutical and health care products.Derivative financial instruments are used principally in the management of its interest rate . exposures . the company has entered into fixed to floating interest rate
The SEC Form 10-K of NIKE is reproduced in Appendix C.RequiredReview the NIKE SEC Form 10-K, and answer the questions below.(a) Compute NIKE’s long-term debt (include deferred income taxes and other long-term liabilities) to total asset ration for 2008 and 2009. Discuss the change.(b) What
The following information was taken from the 2008 statement of Shareholders' equity of The Home Depot (dollars in millions)(a) What portion of net income was paid out in dividends during the year?(b) Explain how issuance of shares affected the basic accounting equation.(c) Explain how the purchase
When Tandy (RadioShack) Corporation announced a 2:1 stock split, the company had 97 million shares outstanding, trading at $100 per share. (a) Estimates the number of share outstanding and market price per share immediately after the split.(b) Estimate the company’s overall market value, and
The following information was taken from the 2009 annual report of Coca-Cola (dollar and share amounts in millions)(a) At what average price did the company repurchased its shares in 2007?(b) At what average price did the company repurchase its shares in 2008?(c) The December 31, 2009, balance in
The following are possible transactions that affect shareholder’s equity:1. A company issues common stock above par value for cash.2. A company declares a 3-for-1 stock split.3. A company repurchases 10,000 shares of its own common stock in exchange for cash.4. A company declares and issues a
The balance sheet of Lamont Bros. follow:(a) What portions of Lamont's assets were provided by debt, contributed capital, and earned capital? Reduce contributed capital by the cost of the treasury stock.(b) Compute the company's debt/equity ration if the preferred stock issuance was classified as
Deming contractors was involved in the following events involving stock during 2012:1. Authorized to issue:(a) 100,000 shares of $100 par value, 8 percent preferred stock;(b) 150,000 shares of no-par, $5 preferred stock; and(c) 250,000 shares of $5 par value, common stock.2. Issued 10,000 shares
Before the merger of Mendy’s and Arby’s Wendy’s made a huge purchase of its own shares and in total bought back over 26 million shares for approximately $1 billion. Before the purchase, 125.5 million shares were outstanding, and the financial statements appeared as follows (dollars in
Twin Lakes incorporated on April 1, 2012, and was authorized to issue 100,000 shares of $5 par value common stock and 10,000 shares of $8, no-par preferred stock. During the remainder of 2012, the company entered into the following transactions.(1) Issued 25,000 shares of common stock in exchange
The shareholders’ equity section of Rodman Corporation as of December 31, 2011, follows:Common stock ............ $ 80,000Additional paid-in capital (C/S) ....... 10,000Retained earnings ........... 60,000Total shareholders’ equity ....... $150,000During 2012, the company entered into the
In 2002, Stuart Corporation began operations, issuing 100,000 shares of $1 par value common stock for $25 per share. Since that time, the company has been very profitable. The shareholders’ equity section as of December 31, 2011, follows:Common stock ……………………….. $
The condensed 2008 balance sheet of Honeywell International follows (dollars in millions):Seven hundred thirty-five million shares of common stock and no preferred stock were outstanding. The following requirements are independent:(a) Compute the book value per common share.(b) Compute the book
The following information was taken from the statement of shareholders' equity of Chinook Furs:Provide the journal entries for the following:(a) The issuance of preferred stock during 2012.(b) The issuance of common stock during 2012.(c) The sale of treasury stock during 2012.
The following information was taken from the statement of shareholders equity of Zielow Siding as of December 31, 2012. The par value of the Zielow stock is $5, and as of the beginning of 2012, the company held 400 shares in treasury. (a) Zielow issued common stock at one time prior to 2012.
The following information was taken from the statement of shareholders' equity of Kidd Sports as of December 31, 2012. The par value of Kidd stock is $1, and as of the beginning of 2012, the company held 1,500 shares in treasury. (a) Kidd issued common stock at one time prior to 2012. How many
The board of director of Enerson Manufacturing is in the process of declaring a dividend. The company is considering paying a cash dividend of $12 per share. Enerson Manufacturing is authorized to issue 800,000 shares of common stock. The company has issued 375,000 shares to date and has reacquired
The shareholders’ equity section of Mayberry corporation, as of the end of 2012, follows.Mayberry began operations in 2008. The 5,000 shares of preferred stock have been outstanding since 2008.Preferred stock (10,000 sh. Authorized, 5,000 issued,cumulative, nonparticipating, $5 dividends, $10 par
The shareholders’ equity section of Prioneer enterprises as of December 31, 2012, follows:Common stock (10,000 shares issued @ $6 par) …… $60,000Additional paid-in capital (C/S) …………………….. 100,000Retained earnings …………………………………….. 60,000Less:
The December 31, 2011, balances in retained earnings and additional paid-in capital for Railway Shippers Company are $135,000 and $50,000, respectively. Five thousand $10 par value common shares are outstanding with a market value of $85 each. The company’s cash position at year-end is lower
Taylor Manufacturing entered into a borrowing arrangement that requires the company to maintain a retained earnings balance of $500,000. The company also wishes to finance internally a major plant addition in the not-too-distant future. Accordingly, the board of directors has decided to appropriate
Lambert Corporation issued 1,000 shares of $100 par value, 8 percent, cumulative, nonparticipating preferred stock for $100 each. The stock is preferred to assets, redeemable after five years at a prespecified price, and the preferred shareholders do not vote at the annual shareholders' meeting.
The balance sheet of Alex Bros. follows:Of the 200,000 common shares authorized, 50,000 shares were issued for $8 each when the company began operation. There have been no common stock issuances since; 45,000 shares are currently outstanding, and 5,000 shares are held in treasury. Net income for
Several independent transactions are as follows.1. 10,000 Shares of no-par common stock are issued for $50 per share.2. 10,000 Shares of $1 par value common stock are issued for $40 per share.3. 10,000 Shares of $10 par value common stock are issued for $30 per share.4. 5,000 Shares of no-par
Royal company is currently considering declaring a dividend to its common shareholders, according to one of the following plans:1. Declare a cash dividend of $15 per share.2. Declare a 10 percent stock dividend. Royal Company would distribute one share of common stock for every 10 shares of common
The following information was extracted from the financial records of Maverick Corporation:Preferred stock: 15,000 shares outstanding, 10 percent, $50 par valueCommon stock: 50,000 shares outstanding, $15 par valueMaverick began operations on January 1, 2006. The company has paid the following
The following selected financial information was extracted from the December 31, 2011, financial records of Cotter Company:The company's board of Directors is currently contemplating declaring a dividends. The company's common stock is presently selling for $40 par share.Required(a) Given the
Stevenson Enterprises is considering the following items:1. The company may declare a 10 percent stock dividend, issuing an additional share of common stock for every ten shares outstanding; the common stock is currently selling for $25 per share.2. The company may issue a 2:1 stock split.Prior to
The 2008 statement of shareholders' equity Starbucks, the coffee shop retailer, included the following information concerning common stock (dollars in thousand):Required(a) Compute the average prices at which the shares in 2007 and 2008 were issued and purchased.(b) Were the shares to exercise the
The shareholders equity section of Rudnicki Corporation contained the following balances as of December 31, 2011:Preferred stock (10% $10 par value, cumulative) ........ $1000Preferred stock (12%, $10 par value, noncumulative) ...... 1500Common stock ($1 par value, 5,000 shares authorized3,500
The shareholders' equity section of Buzytown Industries' balance sheet reports the following:Required:a. How many shares of preferred stock were issued during 2012? What was the average issue price?b. How many shares of common stock were issued during 2012" What was the average issue price?c.
Tracey corporation reports the following reports the following in its December 31, 2011, financial report:Required:a. Compute the number of shares of common st4xk issued during 2011.b. Compute the average market price of the common shares issued during 2011.c. Assume that Tracey Corporation earned
Aspen Industries became a corporation in the state of Colorado on March 23, 2009. The company was authorized to issue 1 million shares of $6 par value common stock. Since the date of incorporation, aspen industries has entered into the following transactions that affected contributed and earned
Five shareholders together own 35 percent of the outstanding stock of Edmonds Industries. The remaining 65 percent is divided among several thousand shareholders. There are 400,000 shares of Edmonds stock currently outstanding. A condensed balance sheet follows: It has became known that Vadar,
The balance sheet of Natathon International is as follows:Although the balance sheet appears reasonably healthy, Natathon is on the verge of ceasing operations. Appraisers have estimated that, while current assets are worth $200,000, the fixed assets of the company can be sold for only $450,000.
When Hershey foods declared a 100 percent stock dividend, 149.5 million of its shares were outstanding. Assume that the stock dividends was declared and paid on the same day.Required(a) How much shares of stock were outstanding after the dividend?(b) The market price of the stock was approximately
When companies cut dividends, it is usually a bad sign for the stock. Bur apparently not at Monsanto. Several years ago, the company cut its dividends and the stock price went up. Required Explain how a dividend cut could lead to increasing stock prices.
The wall street journal once reported,”Philip Morres Cos., in an aggressive move to boost its stock price, announced a $6 billion stock buyback plan and raised its quarterly dividend nearly 20% . the announcement, which came after a regularly scheduled board meeting, raised the company’s stock
In an article entitled “Buybacks or Giveaways,” CFO.com reported that “large repurchase programs required a whole lot of capital. Critics of buybacks contend that companies can put their cash to better use. They also point out that investors are more likely to reward a company that attempts
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