P10-8B. Calculate and analyze financial ratios. (LO 5)

You are interested in investing in Apples and Nuts Company, and you have obtained the balance sheets for the company for the past 2 years

Apples and Nuts Company
Balance Sheet
At December 31, 2008 and 2007

2008

2007

Current assets

Cash

$873,000

$90,000

Accounts receivable net

$ 98,000

216,000

Inventory

310,000

170,000

Prepaid rent

275,000

5,000

Total current assets

10,000

482,000

Equipment net

693,000

258,000

Total assets

1 80,000

$740,000

Total current liabilities

$206,000

$223,000

Long- term liabilities

219,000

217,000

Total liabilities

425,000

440,000

Common stockholder’s equity

250,000

1 90,000

Retained earnings

1 98,000

1 10,000

Total liabilities and stockholder’s equity

$873,000

$740,ooo

Net income for the year ended December 3L, 2008 was $ 100,000.

Required

a. Compute as many of the financial statement ratios you have studied as possible with the information from Apples and Nuts Company. (Compute 2008 ratios.)

b. Would you invest in this company? Why or why not? What additional information would be helpful in making this decision?