NHM $310$ RATIO ANALYSIS $$ HW$/$QZ:$\_\_\_\_\_\_\_\_\_\_\_\_\_($CHP$5-5)$

NAME:$\_$ SCORE:$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

$20$X$320$X$4$

Cash $ $10,000\mathrm{.}00$ $ $15,000\mathrm{.}00$

Marketable Securities $ $50,000\mathrm{.}00$ $ $70,000\mathrm{.}00$

Accounts Receivable $ $20,000\mathrm{.}00$ $ $15,000\mathrm{.}00$

Inventories $ $30,000\mathrm{.}00$ $ $45,000\mathrm{.}00$

Total Current Assets $ $110,000\mathrm{.}00$ $ $145,000\mathrm{.}00$

Equipment & Furniture $ $110,000\mathrm{.}00$ $ $130,000\mathrm{.}00$

Building $ $220,000\mathrm{.}00$ $ $220,000\mathrm{.}00$

Less Accumulated Depreciation $ $(40,000\mathrm{.}00)$ $ $(50,000\mathrm{.}00)$

Total Net Fixed Assets $ $290,000\mathrm{.}00$ $ $300,000\mathrm{.}00$

TOTAL ASSETS $ $400,000\mathrm{.}00$ $ $445,000\mathrm{.}00$

Accounts Payable $ $15,000\mathrm{.}00$ $ $20,000\mathrm{.}00$

Short Term Loan $ $40,000\mathrm{.}00$ $ $40,000\mathrm{.}00$

Accrued Expense Payable $ $5,000\mathrm{.}00$ $ $10,000\mathrm{.}00$

Total Current Liabilities $ $60,000\mathrm{.}00$ $ $70,000\mathrm{.}00$

Mortgage $ $80,000\mathrm{.}00$ $ $80,000\mathrm{.}00$

Long Term Loan $ $60,000\mathrm{.}00$ $ $80,000\mathrm{.}00$

Total Long Term Liabilities $ $140,000\mathrm{.}00$ $ $160,000\mathrm{.}00$

Total Liabilities $ $200,000\mathrm{.}00$ $ $230,000\mathrm{.}00$

Common Stock $ $150,000\mathrm{.}00$ $ $150,000\mathrm{.}00$

Retained Earnings $ $50,000\mathrm{.}00$ $ $65,000\mathrm{.}00$

Total Equity $ $200,000\mathrm{.}00$ $ $215,000\mathrm{.}00$

TOTAL LIABILITIES & EQUITY $ $400,000\mathrm{.}00$ $ $445,000\mathrm{.}00$

ADDITIONAL INFORMATION $20$X$320$X$4$

Sales $ $500,000\mathrm{.}00$ $ $600,000\mathrm{.}00$

Required: Using the information above, calculate the ratios for $20$X$4$:

a$.$ Current Ratio: $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

b$.$ Quick $($Acid$-$Test$)$ Ratio: $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

c$.$ Accounts Receivable Turnover: $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

d$.$ Average Collection Period: $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

e$.$ Working Capital: $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

f$.$ Working Capital Turnover: $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$