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At December 31, 2014, Shorts Company had retained earnings of $ 2,184,000. During 2014, the company issued stock for $ 98,000, and paid dividends of $ 34,000. Net income for 2014 was $ 402,000. How much was the retained earnings balance at the beginning of 2014?
Question 6
The current ratio measures liquidity and higher means the company is more liquid. The debt to assets ratio measures solvency and higher is not always better. We don’ t know how many outstanding shares each company has so we cannot compare profitability.
The following ratios are available for Leer Inc. and Stable Inc.
Current Ratio
Debt to Assets Ratio
Earnings
per Share
Leer Inc. 2:1 75 % $ 3.50 Stable Inc. 1.5:1 40 % $ 2.75
Question 7
Solvency ratios are good indicators of a company’ s ability to survive over an extended period of time.