ACC 561 Education Begins/uophelp.com ACC 561 Education Begins/uophelp.com | Page 16

$3921000 $3189000 $1461000 $2049000 Multiple Choice Question 91 Use the following data to calculate the current ratio. Kingbird, Inc. Balance Sheet December 31, 2017 Cash $125100 Accounts payable $162500 Accounts receivable 120300 Salaries and wages payable 26500 Inventory 201900 Mortgage payable 274500 Prepaid insurance 86500 Total liabilities $463500 Stock Investments (long-term) 251000 Land 287500 Buildings $338500 Common stock $356000 Less: Accumulated depreciation (60000) 278500 Retained earnings 739300 Trademarks 208000 Total stockholders' equity $1095300 Total assets $1558800 Total liabilities and stockholders' equity $1558800