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Use the Following Comparative Balance Sheet to Compute Ratios as Requested

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Use the following comparative balance sheet to compute ratios as requested.
Buff Company
COMPARATIVE BALANCE SHEET
As of December 31 , Year 1 and Year 2
 Assets  Year 2 Year 1 Current assets  Cash $10,000$5,000 Accounts receivable 6,0004,000 Merchandise inventory 20,00015,000 Total Current assets $36,000$24,000 Property, plant, and equipment  Building 30,00030,000 Liabilities and Shareholders’ Equity  Current liabilities  Advance from customer $400$500 Accounts payable 1,0001,000 Rent payable 2,0001,500 Utilities pavable 200200 Salaries payable 1,000800 Total Current liabilities $4,600$4,000 Shareholders’ Equity  Common stock, 2,000 shares 5,0005,000 Additional paid-in capital 40,00040,000 Retained eamings 16.4005,000 Total Shareholders’ equity 61,40050,000( Total Liabilities and shareholders’ equity $66,000$54,000\begin{array}{lcc}\text { Assets }&\text { Year } 2&\text { Year } 1\\\text { Current assets }\\\text { Cash } & \$ 10,000 & \$ 5,000 \\\text { Accounts receivable } & 6,000 & 4,000 \\\text { Merchandise inventory } & 20,000 & 15,000\\\text { Total Current assets } & \$ 36,000 & \$ 24,000 \\\text { Property, plant, and equipment } \\\text { Building }& 30,000 & 30,000 \\\text { Liabilities and Shareholders' Equity }\\\text { Current liabilities }\\\text { Advance from customer } & \$ 400 & \$ 500 \\\text { Accounts payable } & 1,000 & 1,000 \\\text { Rent payable } & 2,000 & 1,500 \\\text { Utilities pavable } & 200 & 200\\\text { Salaries payable }&1,000&800\\\text { Total Current liabilities }&\$4,600&\$4,000\\\text { Shareholders' Equity }\\\text { Common stock, } 2,000 \text { shares } & 5,000 & 5,000 \\\text { Additional paid-in capital } & 40,000 & 40,000 \\\text { Retained eamings } & 16.400 & 5,000\\\text { Total Shareholders' equity }&61,400&50,000\\(\text { Total Liabilities and shareholders' equity }&\$66,000&\$54,000\end{array}
Compute the following ratios at year end for Year 2 for Buff Company:
a. Long-term debt ratio
b. Debt-equity ratio
c. Current ratio
d. Leverage ratio

Assume that a bank loans $10,000 \$ 10,000 cash (due in 5 years) to the company on December 31 , Year 2 . Make the appropriate adjustments to the financial statements and compute the following ratios:
e. Long-term debt ratio
f. Debt-equity ratio
g. Current ratio
h. Leverage ratio


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