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Canadian Bacon Inc. financial statements are presented in the table below.

Canadian Bacon Inc. financial statements are presented in the table below.

Based on the information in the table, calculate Return on Common Equity.

Round the answers to two decimal places in percentage form. (Write the percentage sign in the “units” box).

Balance Sheet December 31, 2012

Cash and marketable securities $198,000 Accounts payable $288,000
Accounts receivable $469,000 Notes payable $65,000
Inventories $577,000 Accrued expenses $84,000
Prepaid expenses $15,700 Total current liabilities $437,000
Total current assets $1,259,700 Long-term debt $237,000
Gross fixed assets $1,954,000 Par value and paid-in-capital $199,000
Less: accumulated depreciation $476,000 Retained Earnings $1,864,700
Net fixed assets $1,478,000 Common Equity 2,063,700
Total assets $2,737,700 Total liabilities and owner’s equity $2,737,700

Income Statement, Year of 2012

Net sales (all credit) $7,546,600.00
Less: Cost of goods sold $6,112,746.00
Selling and administrative expenses $349,000.00
Depreciation expense $145,000.00
EBIT $939,854.00
Interest expense $49,500.00
Earnings before taxes $890,354.00
Income taxes $356,141.60
Net income $534,212.40

 
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