Nama: Indra Kurniawan

NIM: 042772271

2019 2020
NERACA
Assets
Cash 14,950 17,250
Accounts Receivable 56,925 23,000
Marketable Securities 23,000 11,500
Inventories 126,500 103,500
Prepaids 863 2,013
Total current assets 222,238 157,263
Property, Plant, and Equipment, net 246,388 245,238
Total assets 468,626 402,501

Liabilities
Current liabilities 69,000 46,000
Bonds payable 115,000 115,000
Total liabilities 184,000 161,000
Common equity 284,625 241,500
Total liabilities & equity 468,625 402,500

Sales 471,500 452,525

COGS 230,000 208,438
Gross Profit 241,500 244,087
SG&A 126,500 123,625
Interest expense 11,500 7,188
Net income 103,500 113,274

Rasio Likuiditas
Current ratio 3.22 3.42
Quick ratio 1.39 1.17
Cash ratio 0.55 0.63

Rasio Solvabilitas
Debt to Asset Ratio 0.39 0.40
Debt to Eqiuty Ratio 0.65 0.67
Long term debt to Equity Ratio 0.40 0.48