presented below is the balance sheet of mcdonald company 544229 | Homework Solutions

Presented below is the balance sheet of McDonald Company.

McDONALD COMPANY

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presented below is the balance sheet of mcdonald company 544229 | Homework Solutions
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December 31, 2000

Assets

Current assets:

Cash (including $10,000 restricted

for payment of note)

$40,000

Marketable equity securities

20,000

Accounts receivable, less allowance

for doubtful accounts of $12,000

70,000

Inventory

60,000

Total current assets

Plant assets:

$190,000

Land

40,000

Buildings, net

100,000

Equipment

$80,000

Less: Accumulated depreciation

20,000

60,000

Patent

20,000

Organizational costs

15,000

235,000

Other assets:

Prepaid insurance

5,000

Total assets

$430,000

Liabilities and Stockholders’ Equity

Current liabilities:

Accounts payable

$60,000

Wages payable

10,000

Notes payable, due July 1, 2003

20,000

Bonds payable, due December 2010

100,000

Total current liabilities

Dividends payable

Deferred tax liability, long term

Stockholders’ equity:

Common stock ($10 par, 10,000

shares authorized, 5,000 shares outstanding)

50,000

Retained earnings

156,000

Total stockholders’ equity

206,000

total liabilities and stockholders’ equity

$430,000

Required Indicate your criticisms of the balance sheet and briefly explain the proper treatment of any item criticized.

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