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Exhibit 14 -Refer to Exhibit 14

question 86

Multiple Choice

Exhibit 14.9
Use the Information Below for the Following Problem(S)
The Rollerball Corporation's industry averages are as follows:
Net Profit Margin = 7.5%; Total Asset Turnover = 2.2; Total Assets/Equity = 2.0
Rollerball Corporation has the following financial statements for year ending 12/31/2008. (000's omitted)
 Sales 5,450 Cost of Goods Sold 3,250 Gross Profit 2,200 Depreciation 820 Operating Expenses 470 Administration Exp. 115 Operating Profit 795 Interest Expense 88 Profit Before Taxes 707 Taxes 247 Net Income 460Dividends250\begin{array}{lr}\text { Sales } & 5,450 \\\text { Cost of Goods Sold } & \underline{3,250} \\\text { Gross Profit } & 2,200 \\\text { Depreciation } & 820 \\\text { Operating Expenses } & 470 \\\text { Administration Exp. } & \underline{115} \\ \text { Operating Profit } 795 & \\\text { Interest Expense } & \underline{88}\\\text { Profit Before Taxes } & 707\\\text { Taxes } & \underline{247}\\\text { Net Income } & 460\\\text{Dividends} & 250\end{array}
 Assets  Liabilities  Cash 100 Notes Payable 850 Accounts Receivable 1,250 Accounts Payable 1,550 Inventory 1,125 Total Current Liab. 2,400 Total Current Assets 2,475 Long Term Debt 425 Net Fixed Assets 1,450 Common Stock 400 Total Assets 3,925 Retained Earnings 700 Total Liab. & Earnings 3,925\begin{array}{lrlr}\text { Assets } & & {\text { Liabilities }} \\\text { Cash } & 100 & \text { Notes Payable } & 850 \\\text { Accounts Receivable } & 1,250 & \text { Accounts Payable } & \underline{1,550} \\\text { Inventory } & \underline{1,125} & \text { Total Current Liab. } & 2,400 \\\text { Total Current Assets } & 2,475 & \text { Long Term Debt } & 425 \\\text { Net Fixed Assets } & \underline{1,450} & \text { Common Stock } & 400 \\\text { Total Assets } & 3,925 & \text { Retained Earnings } & \underline{700} \\& & \text { Total Liab. \& Earnings } & 3,925\end{array}
-Refer to Exhibit 14.9.Calculate the return on equity (ROE) for Rollerball Corporation and the Industry.
Rollerball Industry Average


Definitions:

Subordinates

Individuals who are lower in rank or position in an organizational or hierarchical structure.

Short-Term Store

A temporary storage facility where information is modified to create a more meaningful experience.

Spreading Activation

A theory in cognitive science suggesting that thoughts and ideas in memory are connected; activation of one concept triggers nearby or related concepts.

Visuospatial Sketchpad

A rehearsal system that holds and analyzes visual and spatial information.

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