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Category > Accounting Posted 07 Jun 2017 My Price 4.00

Gerrard Construction Company wishes to lease some new earth moving

Gerrard Construction Co. is an excavation contractor. The following summarized data (in thousands) are taken from the December 31, 2007, financial statements:


FOR THE YEAR ENDED DECEMBER 31, 2007:

Net Revenue....................... ...$16,100

Cost of Services Provided..........5,700

Depreciation expense...............3,250

Operating Income....................$7,150

Interest Expense......................1,900

Income Tax expense.................1,600

Net Income..............................$3,650

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AT DECEMBER 31, 2007

ASSETS

Cash and short-term investments..................$1,400

Accounts receivable, net...............................4,900

Property, plant, and equipment, net...............38,700

Total Assets................................................$45,000


LIABILITIES AND OWNERS EQUITY

Accounts payable..........................................$750

Income taxes payable.....................................800

Notes payable (long term)...............................23,750

Paid-in capital................................................5,000

Retained earnings..........................................14,700

Total liabilities and owners equity....................$45,000


At December 31,2006 total assets were $41,000 and total owners equity was $16,300. There were no changes in notes payable or paid-in capital during 2007.


Question Number 1 –

Gerrard Construction Company wishes to lease some new earth moving equipment fromCaterpillar on a long-term basis. What impact (increase, decrease, or no effect) would a capital lease of $2 million have on the company's debt ratio and debt/equity ratio?

Question Number 2 –

Calculate the amount of dividends declared and paid during the year ended December 31, 2007 (Hint: Do a T-account analysis of retained earnings.)

 

Answers

(8)
Status NEW Posted 07 Jun 2017 03:06 PM My Price 4.00

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file 1496848795-Answer.docx preview (318 words )
G-----------err-----------ard----------- Co-----------nst-----------ruc-----------tio-----------n C-----------o. -----------is -----------an -----------exc-----------ava-----------tio-----------n c-----------ont-----------rac-----------tor-----------. T-----------he -----------fol-----------low-----------ing----------- su-----------mma-----------riz-----------ed -----------dat-----------a (-----------in -----------tho-----------usa-----------nds-----------) a-----------re -----------tak-----------en -----------fro-----------m t-----------he -----------Dec-----------emb-----------er -----------31,----------- 20-----------07,----------- fi-----------nan-----------cia-----------l s-----------tat-----------eme-----------nts-----------: -----------FOR----------- TH-----------E Y-----------EAR----------- EN-----------DED----------- DE-----------CEM-----------BER----------- 31-----------, 2-----------007-----------: -----------Net----------- Re-----------ven-----------ue.-----------...-----------...-----------...-----------...-----------...-----------...-----------...-----------. .-----------..$-----------16,-----------100----------- C-----------ost----------- of----------- Se-----------rvi-----------ces----------- Pr-----------ovi-----------ded-----------...-----------...-----------...-----------.5,-----------700----------- D-----------epr-----------eci-----------ati-----------on -----------exp-----------ens-----------e..-----------...-----------...-----------...-----------...-----------.3,-----------250----------- O-----------per-----------ati-----------ng -----------Inc-----------ome-----------...-----------...-----------...-----------...-----------...-----------...-----------..$-----------7,1-----------50 ----------- In-----------ter-----------est----------- Ex-----------pen-----------se.-----------...-----------...-----------...-----------...-----------...-----------...-----------...-----------1,9-----------00 ----------- In-----------com-----------e T-----------ax -----------exp-----------ens-----------e..-----------...-----------...-----------...-----------...-----------...-----------1,6-----------00
file 1496849100-Answer.docx preview (318 words )
G-----------err-----------ard----------- Co-----------nst-----------ruc-----------tio-----------n C-----------o. -----------is -----------an -----------exc-----------ava-----------tio-----------n c-----------ont-----------rac-----------tor-----------. T-----------he -----------fol-----------low-----------ing----------- su-----------mma-----------riz-----------ed -----------dat-----------a (-----------in -----------tho-----------usa-----------nds-----------) a-----------re -----------tak-----------en -----------fro-----------m t-----------he -----------Dec-----------emb-----------er -----------31,----------- 20-----------07,----------- fi-----------nan-----------cia-----------l s-----------tat-----------eme-----------nts-----------: -----------FOR----------- TH-----------E Y-----------EAR----------- EN-----------DED----------- DE-----------CEM-----------BER----------- 31-----------, 2-----------007-----------: -----------Net----------- Re-----------ven-----------ue.-----------...-----------...-----------...-----------...-----------...-----------...-----------...-----------. .-----------..$-----------16,-----------100----------- C-----------ost----------- of----------- Se-----------rvi-----------ces----------- Pr-----------ovi-----------ded-----------...-----------...-----------...-----------.5,-----------700----------- D-----------epr-----------eci-----------ati-----------on -----------exp-----------ens-----------e..-----------...-----------...-----------...-----------...-----------.3,-----------250----------- O-----------per-----------ati-----------ng -----------Inc-----------ome-----------...-----------...-----------...-----------...-----------...-----------...-----------..$-----------7,1-----------50 ----------- In-----------ter-----------est----------- Ex-----------pen-----------se.-----------...-----------...-----------...-----------...-----------...-----------...-----------...-----------1,9-----------00 ----------- In-----------com-----------e T-----------ax -----------exp-----------ens-----------e..-----------...-----------...-----------...-----------...-----------...-----------1,6-----------00
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