Red Roofs, Inc. has current liabilities of $24,300 and accounts receivable of $7,800.
The firm has total assets of $43,100 and net fixed assets of $23,700. The owners equity
has a book value of $21,400. What is the amount of the net working capital?
A. $5,100
B. -$4,900
C. $6,500
D. $18,800
E. -$2,600
Bruce Moneybags owns several restaurants and hotels near a local interstate. One
restaurant, Beef and More, needs modernized. He is trying to decide whether to accept
an offer and sell Beef and More as is for the offer price of $1.1 million or renovate the
restaurant himself. The projected renovation cost is $1.3 million. The restaurant would
need to be shut down completely during the renovation which would cause a net
operating cash flow loss of $210,000 in todays dollars. The estimated present value of
the cash inflows from the renovated restaurant are $3.2 million. When analyzing the
renovation project, what opportunity cost, if any, should be included for the current
restaurant? Assume the restaurant is totally paid for and any future costs will be paid in
cash.
A. There is no opportunity cost since the current restaurant is owned free and clear.
B. The opportunity cost is the value of the current offer to buy the restaurant.
C. The opportunity cost is the cost of the needed improvements.
D. The opportunity cost is the present value of the loss of operating cash flows while
the restaurant is closed for renovation.
E. The opportunity cost is the cost of the renovations plus the loss of the operating cash
flows during the renovation.