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TEW COMPANY
Balarce Sheet
as of Decermber 31 TEW COMPANY
Income Statement
for the Year Ended Decernber 31

question 109

Multiple Choice

TEW COMPANY
Balarce Sheet
As of Decermber 31
 ASSETS  Cash $20,000 Accounts receivable 80,000 Inventory 50,000 Net plant and equipment 250,000 Total assets $400,000 LIABIlTES AND STOCKHOLDERS’ EQUTYY  Accounts payable $40,000 Accrued expenses 60,000 Long-term debt 130,000 Common stock 100,000 Paid-in capital 10,000 Retained earnings 60,000 Total liabilities and stockholders’ equity $400,000\begin{array}{lr}\text { ASSETS } \\\text { Cash } & \$ 20,000 \\\text { Accounts receivable } & 80,000 \\\text { Inventory } & 50,000 \\\text { Net plant and equipment } & 250,000\\\text { Total assets }&\$400,000\\\\\text { LIABIlTES AND STOCKHOLDERS' EQUTYY }\\\text { Accounts payable } & \$ 40,000 \\\text { Accrued expenses } & 60,000 \\\text { Long-term debt } & 130,000 \\\text { Common stock } & 100,000 \\\text { Paid-in capital } & 10,000 \\\text { Retained earnings } & 60,000\\\text { Total liabilities and stockholders' equity }&\$400,000\end{array}
TEW COMPANY
Income Statement
For the year ended Decernber 31
Sales (all on credit)  $500,000 Cost of goods sold200,000Gross profit $300,000 Sales and administrative expenses20,000 Fixed lease expenses 10,000Depreciation 40,000 Operating profit$230,000Interest expense 20,000Profit before taxes $210,000 Taxes (30%) 73,500 Net income$136,500\begin{array}{ll}\text {Sales (all on credit) }&\$500,000 \\\text { Cost of goods sold}&200,000 \\\text {Gross profit }& \$300,000\\\text { Sales and administrative expenses}&20,000 \\\text { Fixed lease expenses }&10,000\\\text {Depreciation }&40,000 \\\text { Operating profit}&\$230,000 \\\text {Interest expense }&20,000 \\\text {Profit before taxes }&\$210,000 \\\text { Taxes \( (30 \%) \) }&73,500 \\\text { Net income}& \$136,500\\\end{array}

Refer to the tables above. Times interest earned for Tew Company is ________.


Definitions:

Firms Locate

The process by which businesses decide where to establish their operations, influenced by factors such as market access, costs, regulations, and infrastructure.

Capital

Capital in a business context represents the financial assets needed for operations, such as funds in bank accounts, inventory, buildings, and machinery.

Growth Strategy

A plan devised by a business to increase its size and market share through measures such as market penetration, product expansion, and acquisitions.

Global Competition

The situation where businesses compete with others around the world for market share, resources, and talent, driving innovation and efficiency.

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