Please answer sub parts i, j, k, l

    A B C D E F G H
    2
    3 i)
    4
    5Average cancelment days can be fitted as follows:
    6 Average cancelment days =365*(Account payable/ Cost of consequence sold)
    7Average cancelment days can be fitted as follows:
    8
    9 2015 2014
    10 Accounts Payable $25,000 $3,000
    11 Cost of consequence sold $80,000 $60,000
    12 Average cancelment days 114.06 18.25 =365*(E10/E11)
    13
    14
    15 j)
    16
    17 Debt to Equity rate=Total Liabilities / Total Equity
    18
    19 2015 2014
    20 Total Liabilities $60,000 $50,000
    21 Total Equity $1,500,000 $2,704,000
    22 Debt to Equity Ratio 0.04 0.02 =E20/E21
    23
    24 k)
    25 Gross Avail Margin=Gross Avail / Sales
    26
    27 Gross Avail=Sales – Cost of Consequence Sold
    28
    29 2015 2014
    30 Sales $150,000 $120,000
    31 Cost of Consequence Sold $80,000 $60,000
    32 Gross Avail $70,000 $60,000
    33 Gross Avail Margin 46.7% 50.0% =E32/E30
    34
    35 l)
    36
    37 Operating avail margin=Operating Avail / Sales
    38
    39 2015 2014
    40 Sales $150,000 $120,000
    41 Operating Avail $422,000 $330,000
    42 Operating Avail Margin 281.3% 275.0% =E41/E40
    43