Balance Sheet Assets Cash 100 Accounts Receivable 750 Marketable Securities 300 Inventory 850 Property, Plant & Equip 900 Accumulated Depreciation (150) Total Assets 2750 Liabilities and Equity Accounts Payable 300 Short-Term Debt 130 Long-Term Debt 700 Common Stock 1000 Retained Earnings 620 Total Liab. and Stockholder's equity 2750 Income Statement Sales 1500 COGS 1100 Gross Profit 400 SG&A 150 Operating Profit 250 Interest Expense 25 Taxes 75 Net Income 150
Balance Sheet
Income Statement
Current ratio = [100(cash) + 750(accounts receivable)+ 300(marketable securities) + 850(inventory)] / [300(AP) + 130(short term debt)] = (2000 / 430) = 4.65
Cash ratio = [100(cash) + 300(marketable securities)] / [300(AP) + 130(short term debt)] = (400 / 430) = 0.93
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