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Comparative Financial Statements for Cross, Inc How Much Is Cross' Acid-Test Ratio at the End of December

question 30

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Comparative financial statements for Cross, Inc.are shown below:  December 3120182017 Assets  Current assets:  Cash $89,103$68,203 Accounts receivable 142,000135,000 Inventory 96,70885,694 Prepaid expenses 21,2035,118 Total current assets 349,014294,015 Property, plant and equipment, net 822,576718,144 Total assets $1.171.590$1012,159 Liabilities and Stockholders’ Equity  Current liabilities:  Accounts payable $85,443$62,394 Other current liabilities 38,11233,507 Total current liabilities 123,55595,901 Long-term debt 302,430290,324 Total liabilities 425,985386,225 Stockholders’ equity:  Common stock 600,000600,000 Retained earnings 145,60525,934 Retained earnings 14,7008,000 Total stockholders’ equity 745,605625,934 Total liabilities and stockholders’ equity $1,171,590$1,012,159 Year Ended December 3120182017 Net sales $17,005,852$13,809,585 Cost of goods sold 12,250,2579,825,614 Gross margin 4,755,5953,983,971 Operating expense 3,585,6573,400,258 Operating income 1,169,938583,713 Interest expense 28,50027,300 Earnings before tax 1,141,438556,413 Income taxes 342,431166,924 Net income $799,007$389,489\begin{array}{lrrr}&\text { December } 31\\&2018&2017\\\text { Assets }\\\text { Current assets: }\\\text { Cash } & \$ 89,103 & \$ 68,203 \\\text { Accounts receivable } & 142,000 & 135,000 \\\text { Inventory } & 96,708 & 85,694 \\\text { Prepaid expenses } & 21,203 & 5,118 \\\text { Total current assets } & 349,014 & 294,015 \\\text { Property, plant and equipment, net } & 822,576 & \mathbf{7 1 8 , 1 4 4} \\\text { Total assets } & \$ 1.171 .590 & \$ 1012,159 \\\text { Liabilities and Stockholders' Equity }\\\text { Current liabilities: }\\\text { Accounts payable } & \$ \quad 85,443 & \$ 62,394 \\\text { Other current liabilities } & 38,112 & 33,507 \\ \text { Total current liabilities } & 123,555 & 95,901 \\\text { Long-term debt } & 302,430 & 290,324 \\\text { Total liabilities } & 425,985 & 386,225\\\text { Stockholders' equity: }\\\text { Common stock } & 600,000 & 600,000 \\\text { Retained earnings } & 145,605 & 25,934 \\\text { Retained earnings } & 14,700 & 8,000 \\\text { Total stockholders' equity }&745,605&625,934 \\\text { Total liabilities and stockholders' equity } &\$1,171,590&\$1,012,159\\\\&\text { Year Ended December } 31\\&2018&2017\\\text { Net sales } & \$ 17,005,852 & \$ 13,809,585 \\\text { Cost of goods sold } & 12,250,257 & 9,825,614 \\\text { Gross margin } & 4,755,595 & 3,983,971 \\\text { Operating expense } & 3,585,657 & 3,400,258\\\text { Operating income } & 1,169,938 & 583,713 \\\text { Interest expense } & 28,500 & 27,300 \\\text { Earnings before tax } & 1,141,438 & 556,413 \\\text { Income taxes } & 342,431 & 166,924\\\text { Net income }&\$799,007&\$389,489\end{array} How much is Cross' acid-test ratio at the end of 2018?


Definitions:

Public Goods

Goods that are non-excludable and non-rivalrous, meaning their use by one person does not reduce availability to others.

Consumption Goods

Products and services that are consumed by the ultimate consumer and do not serve as input for the production of other goods or services.

Public Goods

Goods that are available for everyone to consume, regardless of whether they pay for them or not, and whose consumption by one individual does not diminish the quantity available to others.

Private Firms

Businesses that are owned, operated, and managed by private individuals or entities rather than by the government or public.

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