Fraction Corporation has provided the following financial data: Year 2Year 1Total assets$1,447,000 $1,430,000 Total liabilities$310,000 $310,000 Total stockholders' equity$1,137,000 $1,120,000 Net operating income$38,571    Interest expense$10,000    Required:a. What is the company's times interest earned ratio for Year 2?b. What is the company's debt-to-equity ratio at the end of Year 2?c. What is the company's equity multiplier at the end of Year 2?

What will be an ideal response?


a.

Times interest earned ratio = Earnings before interest expense and income taxes ÷ Interest expense

= $38,571 ÷ $10,000 = 3.86 (rounded)

 

b.

Debt-to-equity ratio = Total liabilities ÷ Stockholders' equity

= $310,000 ÷ $1,137,000 = 0.27 (rounded)

 

c.

Equity multiplier = Average total assets* ÷ Average stockholders' equity**

= $1,438,500÷$1,128,500 = 1.27 (rounded)

*Average total assets = ($1,447,000 + $1,430,000) ÷ 2 = $1,438,500

**Average stockholders' equity = ($1,137,000 + $1,120,000) ÷ 2 = $1,128,500

Business

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