Information for two companies in the same industry, Hoyt Corporation and Rex Corporation, is presented here.

Cash provided by operating activities

Hoyt
Corporation

Rex
Corporation

Average current liabilities

$100,000

$100,000

Average total liabilities

50,000

100,000

Net earnings

200,000

250,000

Capital expenditures

200,000

200,000

Dividends paid

40,000

70,000

5,000

10,000

Instructions

Using the cash based measures presented in this chapter, compare the (a) liquidity and (b) solvency of the two companies.