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Inventory financing-   Raymond Manufacturing faces a liquidity crisis—it needs a loan of​$145,000 for 1 month. Having no

Posted: Wed Apr 06, 2022 9:03 am
by answerhappygod
Inventory financing-   Raymond Manufacturing faces a
liquidity crisis—it needs a loan of​$145,000 for 1
month. Having no source of additional unsecured​ borrowing,
the firm must find a secured​ short-term lender.
The​ firm's accounts receivable are quite​ low, but its
inventory is considered liquid and reasonably good collateral. The
book value of the inventory is ​$435,000​, of
which ​$174,000 is finished goods.  ​(Note​: Assume
a​ 365-day year.) ​
1) ​ City-Wide Bank will make a ​$145,000 trust
receipt loan against the finished goods inventory. The annual
interest rate on the loan is 11.8​% on the outstanding
loan balance plus a 0.22​% administration fee levied
against the $145,000 initial loan amount. Because it will
be liquidated as inventory is​ sold, the average amount owed
over the month is expected to be $102,876.
​(2) Sun State Bank will lend ​$145,000 against
a floating lien on the book value of inventory for
the​ 1-month period at an annual interest rate
of 12.6​%.
​(3) ​ Citizens' Bank and Trust will
lend ​$145,000 against a warehouse receipt on the
finished goods inventory and charge 15.4% annual interest
on the outstanding loan balance. A 0.53​% warehousing fee
will be levied against the average amount borrowed. Because the
loan will be liquidated as inventory is​ sold, the average
loan balance is expected to be $87,000.