Several accounts that appeared on Spring's 2017 balance sheet are as follows: Accounts Payable $78,000   Equipment $950,000 Marketable Securities 40,000   Taxes Payable 15,000 Accounts Receivable 143,600   Retained Earnings 250,000 Notes Payable, 12%, due in 60 days 20,000   Inventory 165,000 Capital Stock 1,150,000   Allowance for Doubtful Accounts 20,000 Salaries Payable 10,000   Land 600,000 Cash 65,000         Required: 1.  Prepare the Current Liabilities section of Spring's 2017 balance sheet. Spring Partial Balance Sheet As Of December 31, 2017 Current liabilities:   Accounts payable  $ Notes payable, 12%, due in 60 days    Taxes payable    Salaries payable    Total current liabilities $ 2.  Compute Spring's working capital.     $ 3.  Compute Spring's current ratio. Round your answer to one decimal place.     fill in the blank:  1     What does this ratio indicate about Spring’s condition?     It seems that Spring has sufficient current assets to meet its short-term obligations.

Essentials Of Investments
11th Edition
ISBN:9781260013924
Author:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Publisher:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Chapter1: Investments: Background And Issues
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  1. Several accounts that appeared on Spring's 2017 balance sheet are as follows:

    Accounts Payable $78,000   Equipment $950,000
    Marketable Securities 40,000   Taxes Payable 15,000
    Accounts Receivable 143,600   Retained Earnings 250,000
    Notes Payable, 12%, due in 60 days 20,000   Inventory 165,000
    Capital Stock 1,150,000   Allowance for Doubtful Accounts 20,000
    Salaries Payable 10,000   Land 600,000
    Cash 65,000        

    Required:

    1.  Prepare the Current Liabilities section of Spring's 2017 balance sheet.

    Spring
    Partial Balance Sheet
    As Of December 31, 2017
    Current liabilities:  
    Accounts payable  $
    Notes payable, 12%, due in 60 days   
    Taxes payable   
    Salaries payable   
    Total current liabilities $

    2.  Compute Spring's working capital.

        $

    3.  Compute Spring's current ratio. Round your answer to one decimal place.

        fill in the blank:  1

        What does this ratio indicate about Spring’s condition?

        It seems that Spring has sufficient current assets to meet its short-term obligations.

 
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