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{"sheet":"Introduction","index":0,"n_rows":25,"n_cols":5,"rows_kept":25,"cut":false,"hidden":false,"merged":[[1,1,1,8],[3,1,3,8],[2,4,2,5]]}
[]
[null,"Teaching Tool 4B - Balance Sheet and Ratios"]
[null,null,null,null,"2018-02-01"]
[null,"Personal Finance: Another Perspective"]
[]
[null,"Purpose:"]
[null,"The purpose of this spreadsheet is to give an Excel template for calculating"]
[null,"your balance sheets and financial ratios.  These worksheets are meant to help"]
[null,"you understand your liquidity, debt and savings and you work to develop and live on a"]
[null,"budget.  They are not meant to replace good management software such as Quicken,"]
[null,"Mint, or YNAB, but they are helpful as you are working to be better stewards."]
[]
[null,"Balance Sheets:"]
[null,"The balance sheets are divided into assets and liabilities, with the different types of"]
[null,"assets and liabilities separated out.  Fill out each of the green cells, but do not put"]
[null,"any data into the blue cells--they are calculations.  Set the month, day and year in row 8 "]
[null,"balance sheet.  The Differences sheet tells you what has changed in your balance sheets"]
[null,"between the two dates which is helpful to see how you are doing."]
[]
[null,"Disclosure:"]
[null,"The purpose of this spreadsheet and this class is to help you get your financial house in"]
[null,"order and to help you on your road to financial self-reliance.  If there are mistakes in this "]
[null,"spreadsheet, please bring them to our attention and we will correct them in upcoming "]
[null,"versions.  The teacher, and BYU, specifically disclaim any liability, or responsibility for "]
[null,"claims, loss, or risk incurred, directly or indirectly, from using this material."]

{"sheet":"Balance Sheet 1","index":1,"n_rows":59,"n_cols":32,"rows_kept":59,"cut":false,"hidden":false,"merged":[[52,6,52,9],[1,3,1,11],[2,3,2,11],[8,3,8,6],[8,8,8,11],[35,5,35,10],[36,5,36,10]]}
[]
[null,null,null,{"$f":"\"Balance Sheet (LT4B) for \"&Q3","v":"Balance Sheet (LT4B) for Steve and Mary Jo"},null,null,null,null,null,null,null,null,null,null,null,null,"Input Your Name Below",null,null,null,null,null,null,null,"Financial Ratio Frequency"]
[null,null,null,{"$f":"F7&\" \"&H7&\", \"&L7","v":"January 31, 2019"},null,null,null,null,null,null,null,null,null,null,null,"Your Name:","Steve and Mary Jo",null,null,null,null,null,null,null,"Annual"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Monthly",null,null,null,null,"January",1,2016]
[null,null,null,"Directions:  Fill in the green cells with your data.  Be careful not to modify the  blue cells. Key inputs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"February",2,2017]
[null,null,null,"for ratios comes from your budget and income statements for the month.",null,null,null,null,null,null,"Frequency","Monthly",null,null,"`",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"March",3,2018]
[null,null,null,"Month:",null,"January","Day",31,null,null,"Year:",2019,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"April",4,2019]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"May ",5,2020]
[null,null,null,"Assets",null,null,null,null,"Liabilities or Debts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"June ",6]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"July",7]
[null,null,null,"Current or Monetary Assets",null,null,null,null,"Current Liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"August",8]
[null,null,null,null,"Cash, Checking, Saving",null,5000,null,null,"Unpaid Other Balances",null,1150,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"September",9]
[null,null,null,null,"Other Monetary Assets",null,null,null,null,"Unpaid Credit Cards",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"October",10]
[null,null,null,null,"A.","Total Monetary Assets",{"$f":"SUM(G12:G13)","v":5000},null,null,"Other Credit Cards",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"November",11]
[null,null,null,"Investments & Retirement Plans",null,null,null,null,null,"I.","Total current liabilities",{"$f":"SUM(L12:L14)","v":1150},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"December",12]
[null,null,null,null,"B. Mutual Funds, securities",null,null,null,"Housing Loans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13]
[null,null,null,null,"C. Qual./Ind. Retirement Plans",null,null,null,null,"Mortgage Outstanding",null,100000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14]
[null,null,null,null,"Total Investments (B+C)",null,{"$f":"SUM(G16:G17)","v":0},null,null,"Other Housing Debt",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15]
[null,null,null,"Housing",null,null,null,null,null,"J.","Total Housing",{"$f":"SUM(L17:L18)","v":100000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16]
[null,null,null,null,"Primary Residence",null,150000,null,"Vehicle Loans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17]
[null,null,null,null,"Other Housing",null,null,null,null,"Automobiles",null,20000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18]
[null,null,null,null,"D.","Total Housing (at  market value)",{"$f":"SUM(G20:G21)","v":150000},null,null,"Other vehicle loans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19]
[null,null,null,"Vehicles",null,null,null,null,null,"K.","Total Automobile Loans",{"$f":"SUM(L21:L22)","v":20000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20]
[null,null,null,null,"Automobiles",null,20000,null,"Other Loans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21]
[null,null,null,null,"Other vehicles, ATVs, RVs, etc.",null,null,null,null,"Students Loans",null,10000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22]
[null,null,null,null,"E.","Total Automobiles",{"$f":"SUM(G24:G25)","v":20000},null,null,"Other borrowings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23]
[null,null,null,"Personal Property & Other Assets",null,null,null,null,null,"L.","Other Loans",{"$f":"SUM(L25:L26)","v":10000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24]
[null,null,null,null,"Personal Property",null,10000,null,"M.","Total Debt/Liabilities",null,{"$f":"L27+L23+L19+L15","v":131150},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25]
[null,null,null,null,"Other assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26]
[null,null,null,null,"Other miscellaneous assets",null,null,null,"Net Worth",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27]
[null,null,null,null,"F.","Personal Property & Other",{"$f":"SUM(G28:G30)","v":10000},null,"N.","Total Assets",null,{"$f":"G33","v":185000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28]
[null,null,null,null,null,null,null,null,"O.","Less: Total Debt",null,{"$f":"L28","v":131150},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29]
[null,null,null,"H.","Total Assets (A+B+C+D+E+F)",null,{"$f":"G14+G18+G22+G26+G31","v":185000},null,"P.","Equals: Net Worth",null,{"$f":"L31-L32","v":53850},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31]
[]
[null,null,null,null,null,{"$f":"L6&\" Financial Ratios for \"&Q3","v":"Monthly Financial Ratios for Steve and Mary Jo"}]
[null,null,null,null,null,{"$f":"\"As of \"&F7&\" \"&H7&\", \"&L7","v":"As of January 31, 2019"}]
[null,null,null,null,null,null,null,null,"6 Key Ratios Differences"]
[null,null,null,"Q.",{"$f":"\"Savings - \"&L6","v":"Savings - Monthly"},null,5000,null,"1. Current Ratio (%):",null,null,{"$f":"IF(OR(G14=0,L15=0),\"No Data\",TEXT(G14/L15,\"0.00\"))","v":"4.35"}]
[null,null,null,null,null,"(How much did you save this period? - IS)",null,null,null,"(Mon. Assets (A)/Current Liabilities(I))"]
[null,null,null,null,null,null,null,null,"2. Month's Living Exp. Cov. Ratio (x):",null,null,{"$f":"IF(OR(G14=0,G42=0),\"No Data\",IF(L6=\"Annual\",TEXT(G14/(G42/12),\"0.00\"),TEXT(G14/(G42),\"0.00\")))","v":"0.16"}]
[null,null,null,"R.",{"$f":"\"Living Expenses - \"&L6","v":"Living Expenses - Monthly"},null,31500,null,null,"(Mone. Assets (A)/Living Exp. (Q))"]
[null,null,null,null,null,"(What were your living expenses? - IS)",null,null,"3. Debt Ratio (%):",null,null,{"$f":"IF(OR(L28=0,L31=0),\"No Data\",TEXT(L28/L31,\"0.0%\"))","v":"70.9%"}]
[null,null,null,null,null,null,null,null,null,"(Total Liabilities (M)/Total Assets (N))"]
[null,null,null,"S.",{"$f":"\"Income less Taxes - \"&L6","v":"Income less Taxes - Monthly"},null,42500,null,"4. Long-term Debt Coverage Ratio (x):",null,null,{"$f":"IF(OR(G48=0,G45=0),\"No Data\",TEXT(G45/G48,\"0.00\"))","v":"2.61"}]
[null,null,null,null,null,"(What was your income less taxes? - IS)",null,null,null,"(Inc. after Taxes (S)/LT Debt Pmts (T))"]
[null,null,null,null,null,null,null,null,null,"Debt Service Ratio (1/ LTDCR)",null,{"$f":"IF(L45=\"No Data\",\"\",TEXT(1/L45,\"0.0%\"))","v":"38.3%"}]
[null,null,null,"T.",{"$f":"\"Long-term debt payments - \"&L6","v":"Long-term debt payments - Monthly"},null,{"$f":"1160+7410+7730","v":16300},null,"5. Net Saving's Ratio (%):",null,null,{"$f":"(IF(OR(G39=0,G45=0),\"No Data\",TEXT(G39/G45,\"0.0%\")))","v":"11.8%"}]
[null,null,null,null,null,"(Sum of all LT debt payments? - IS)",null,null,null,"(Savings (Q)/Inc. after taxes (S))"]
[null,null,null,null,null,null,null,null,"6. Gross Savings Ratio (%)",null,null,{"$f":"(IF(OR(G39=0,G51=0),\"No Data\",TEXT(G39/G51,\"0.0%\")))","v":"10.0%"}]
[null,null,null,"U.",{"$f":"\"Gross Income - \"&L6","v":"Gross Income - Monthly"},null,50000,null,null,"(Savings (Q)/Gross Income (U))"]
[null,null,null,null,null,"(How much did you make this period? - IS)",null,null,"Note: Inputs Q, R, S, T,  U are from your budget/LT4C"]
[null,null,null,null,null,null,{"$f":"\"- Page 1 of 3 -\"","v":"- Page 1 of 3 -"}]
[]
[]
[]
[]
[null,null,null,"Note:  While some of these items may be both current (I.e. less than 1 year) and long-term, I am generalizing"]
[null,null,null,null,"when I put them together, but I will at least be close",null,null,null,null,null,null,null,null,null,"months to pay off."]

{"sheet":"Balance Sheet 2","index":2,"n_rows":53,"n_cols":32,"rows_kept":53,"cut":false,"hidden":false,"merged":[[1,3,1,11],[2,3,2,11],[8,3,8,6],[8,8,8,11],[52,6,52,9],[35,5,35,10],[36,5,36,10]]}
[]
[null,null,null,{"$f":"'Balance Sheet 1'!D2:L2","v":"Balance Sheet (LT4B) for Steve and Mary Jo"}]
[null,null,null,{"$f":"F7&\" \"&H7&\", \"&L7","v":"February 19, 2019"},null,null,null,null,null,null,null,null,null,null,null,"Name:",{"$f":"'Balance Sheet 1'!Q3","v":"Steve and Mary Jo"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"January",1,2016]
[null,null,null,"Directions:  Fill in the green cells with your data.  Be careful not to modify the  blue cells. Key inputs",null,null,null,null,null,null,null,null,null,null,null,null,"Frequency of Ratios",null,null,null,null,null,null,null,null,null,null,null,null,"February",2,2017]
[null,null,null,"for calculating your ratios comes from your budget and income statements for the month.",null,null,null,null,null,null,"Frequency:",{"$f":"'Balance Sheet 1'!L6","v":"Monthly"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"March",3,2018]
[null,null,null,"Month:",null,"February","Day",19,null,null,"Year:",2019,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"April",4,2019]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"May ",5,2020]
[null,null,null,"Assets",null,null,null,null,"Liabilities or Debts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"June ",6]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"July",7]
[null,null,null,"Current or Monetary Assets",null,null,null,null,"Current Liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"August",8]
[null,null,null,null,"Cash, Checking, Saving",null,1500,null,null,"Unpaid Other Balances",null,350,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"September",9]
[null,null,null,null,"Other Monetary Assets",null,null,null,null,"Unpaid Credit Cards",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"October",10]
[null,null,null,null,"A.","Total Monetary Assets",{"$f":"SUM(G12:G13)","v":1500},null,null,"Other Credit Cards",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"November",11]
[null,null,null,"Investments & Retirement Plans",null,null,null,null,null,"I.","Total current liabilities",{"$f":"SUM(L12:L14)","v":350},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"December",12]
[null,null,null,null,"B. Mutual Funds, securities",null,null,null,"Housing Loans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13]
[null,null,null,null,"C. Qual./Ind. Retirement Plans",null,null,null,null,"Mortgage Outstanding",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14]
[null,null,null,null,"Total Investments (B+C)",null,{"$f":"SUM(G16:G17)","v":0},null,null,"Other Housing Debt",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15]
[null,null,null,"Housing",null,null,null,null,null,"J.","Total Housing",{"$f":"SUM(L17:L18)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16]
[null,null,null,null,"Primary Residence",null,null,null,"Vehicle Loans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17]
[null,null,null,null,"Other Housing",null,null,null,null,"Automobiles",null,2300,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18]
[null,null,null,null,"D.","Total Housing (at  market value)",{"$f":"SUM(G20:G21)","v":0},null,null,"Other vehicle loans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19]
[null,null,null,"Vehicles",null,null,null,null,null,"K.","Total Automobile Loans",{"$f":"SUM(L21:L22)","v":2300},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20]
[null,null,null,null,"Automobiles",null,7500,null,"Other Loans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21]
[null,null,null,null,"Other vehicles, ATVs, RVs, etc.",null,null,null,null,"Students Loans",null,8000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22]
[null,null,null,null,"E.","Total Automobiles",{"$f":"SUM(G24:G25)","v":7500},null,null,"Other borrowings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23]
[null,null,null,"Personal Property & Other Assets",null,null,null,null,null,"L.","Other Loans",{"$f":"SUM(L25:L26)","v":8000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24]
[null,null,null,null,"Personal Property",null,null,null,"M.","Total Debt/Liabilities",null,{"$f":"L27+L23+L19+L15","v":10650},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25]
[null,null,null,null,"Other assets",null,1000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26]
[null,null,null,null,"Other miscellaneous assets",null,null,null,"Net Worth",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27]
[null,null,null,null,"F.","Personal Property & Other",{"$f":"SUM(G28:G30)","v":1000},null,"N.","Total Assets",null,{"$f":"G33","v":10000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28]
[null,null,null,null,null,null,null,null,"O.","Less: Total Debt",null,{"$f":"L28","v":10650},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29]
[null,null,null,"H.","Total Assets (A+B+C+D+E+F)",null,{"$f":"G14+G18+G22+G26+G31","v":10000},null,"P.","Equals: Net Worth",null,{"$f":"L31-L32","v":-650},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31]
[]
[null,null,null,null,null,{"$f":"L6&\" Financial Ratios for \"&Q3","v":"Monthly Financial Ratios for Steve and Mary Jo"}]
[null,null,null,null,null,{"$f":"\"as of \"&F7&\" \"&H7&\", \"&L7","v":"as of February 19, 2019"}]
[null,null,null,null,null,null,null,null,"6 Key Ratios Differences"]
[null,null,null,"Q.",{"$f":"\"Savings - \"&L6","v":"Savings - Monthly"},null,20,null,"1. Current Ratio (%):",null,null,{"$f":"IF(OR(G14=0,L15=0),\"No Data\",TEXT(G14/L15,\"0.00\"))","v":"4.29"}]
[null,null,null,null,null,"(How much did you save this period? - IS)",null,null,null,"(Mon. Assets (A)/Current Liabilities(I))"]
[null,null,null,null,null,null,null,null,"2. Month's Living Exp. Cov. Ratio (x):",null,null,{"$f":"IF(OR(G14=0,G42=0),\"No Data\",TEXT(G14/(G42/12),\"0.00\"))","v":"40.00"}]
[null,null,null,"R.",{"$f":"\"Living Expenses - \"&L6","v":"Living Expenses - Monthly"},null,450,null,null,"(Mon. Assets (A)/Monthly Living Exp. (Q))"]
[null,null,null,null,null,"(What were your living expenses? - IS)",null,null,"3. Debt Ratio (%):",null,null,{"$f":"IF(OR(L28=0,L31=0),\"No Data\",TEXT(L28/L31,\"0.0%\"))","v":"106.5%"}]
[null,null,null,null,null,null,null,null,null,"(Total Liabilities (M)/Total Assets (N))"]
[null,null,null,"S.",{"$f":"\"Income less Taxes - \"&L6","v":"Income less Taxes - Monthly"},null,350,null,"4. Long-term Debt Coverage Ratio (x):",null,null,{"$f":"IF(OR(G48=0,G45=0),\"No Data\",TEXT(G45/G48,\"0.00\"))","v":"2.33"}]
[null,null,null,null,null,"(What was your income less taxes? - IS)",null,null,null,"(Inc. after Taxes (S)/LT Debt Pmts (T))"]
[null,null,null,null,null,null,null,null,null,"Debt Service Ratio (1/ LTDCR)",null,{"$f":"IF(L45=\"No Data\",\"\",TEXT(1/L45,\"0.0%\"))","v":"42.9%"}]
[null,null,null,"T.",{"$f":"\"Long-term debt payments - \"&L6","v":"Long-term debt payments - Monthly"},null,150,null,"5. Net Saving's Ratio (%):",null,null,{"$f":"(IF(OR(G39=0,G45=0),\"No Data\",TEXT(G39/G45,\"0.0%\")))","v":"5.7%"}]
[null,null,null,null,null,"(Sum of all LT debt payments? - IS)",null,null,null,"(Savings (Q)/Inc. after taxes (S))"]
[null,null,null,null,null,null,null,null,"6. Gross Savings Ratio (%)",null,null,{"$f":"(IF(OR(G39=0,G51=0),\"No Data\",TEXT(G39/G51,\"0.0%\")))","v":"5.7%"}]
[null,null,null,"U.",{"$f":"\"Gross Income - \"&L6","v":"Gross Income - Monthly"},null,350,null,null,"(Savings (Q)/Gross Income (U))"]
[null,null,null,null,null,"(How much did you make this period? - IS)"]
[null,null,null,null,null,null,{"$f":"\"- Page 2 of 3 -\"","v":"- Page 2 of 3 -"}]

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[]
[null,null,null,"Differences Between Balance Sheet 2 and Balance Sheet 1 for"]
[null,null,null,{"$f":"'Balance Sheet 1'!D3:L3&\" and \"&'Balance Sheet 2'!D3:L3&\" for \"&'Balance Sheet 1'!Q3","v":"January 31, 2019 and February 19, 2019 for Steve and Mary Jo"},null,null,null,null,null,null,null,null,null,null,null,"Name:",{"$f":"'Balance Sheet 1'!Q3","v":"Steve and Mary Jo"}]
[]
[null,null,null,"Directions:  Fill in the green cells with your data.  Be careful not to modify the  blue cells. Key inputs",null,null,null,null,null,null,null,null,null,null,null,null,"Frequency of Ratios"]
[null,null,null,"for ratios comes from your budget and income statements for the month.",null,null,null,null,null,null,"Frequency:",{"$f":"'Balance Sheet 1'!L6","v":"Monthly"}]
[null,null,null,"Month:",null,"February","Day:",19,null,null,"Year:",2017]
[]
[null,null,null,"Assets",null,null,null,null,"Liabilities or Debts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"June ",6]
[]
[null,null,null,"Current or Monetary Assets",null,null,null,null,"Current Liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"July",7]
[null,null,null,null,"Cash, Checking, Saving",null,{"$f":"'Balance Sheet 2'!G12-'Balance Sheet 1'!G12","v":-3500},null,null,"Unpaid Other Balances",null,{"$f":"'Balance Sheet 2'!L12-'Balance Sheet 1'!L12","v":-800},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"August",8]
[null,null,null,null,"Other Monetary Assets",null,{"$f":"'Balance Sheet 2'!G13-'Balance Sheet 1'!G13","v":0},null,null,"Unpaid Credit Cards",null,{"$f":"'Balance Sheet 2'!L13-'Balance Sheet 1'!L13","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"September",9]
[null,null,null,null,"A.","Total Monetary Assets",{"$f":"'Balance Sheet 2'!G14-'Balance Sheet 1'!G14","v":-3500},null,null,"Other Credit Cards",null,{"$f":"'Balance Sheet 2'!L14-'Balance Sheet 1'!L14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"October",10]
[null,null,null,"Investments & Retirement Plans",null,null,null,null,null,"I.","Total current liabilities",{"$f":"'Balance Sheet 2'!L15-'Balance Sheet 1'!L15","v":-800},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"November",11]
[null,null,null,null,"B. Mutual Funds, securities",null,{"$f":"'Balance Sheet 2'!G16-'Balance Sheet 1'!G16","v":0},null,"Housing Loans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"December",12]
[null,null,null,null,"C. Qual./Ind. Retirement Plans",null,{"$f":"'Balance Sheet 2'!G17-'Balance Sheet 1'!G17","v":0},null,null,"Mortgage Outstanding",null,{"$f":"'Balance Sheet 2'!L17-'Balance Sheet 1'!L17","v":-100000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13]
[null,null,null,null,"Total Investments (B+C)",null,{"$f":"'Balance Sheet 2'!G18-'Balance Sheet 1'!G18","v":0},null,null,"Other Housing Debt",null,{"$f":"'Balance Sheet 2'!L18-'Balance Sheet 1'!L18","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14]
[null,null,null,"Housing",null,null,null,null,null,"J.","Total Housing",{"$f":"'Balance Sheet 2'!L19-'Balance Sheet 1'!L19","v":-100000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15]
[null,null,null,null,"Primary Residence",null,{"$f":"'Balance Sheet 2'!G20-'Balance Sheet 1'!G20","v":-150000},null,"Vehicle Loans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16]
[null,null,null,null,"Other Housing",null,{"$f":"'Balance Sheet 2'!G21-'Balance Sheet 1'!G21","v":0},null,null,"Automobiles",null,{"$f":"'Balance Sheet 2'!L21-'Balance Sheet 1'!L21","v":-17700},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17]
[null,null,null,null,"D.","Total Housing (at  market value)",{"$f":"'Balance Sheet 2'!G22-'Balance Sheet 1'!G22","v":-150000},null,null,"Other vehicle loans",null,{"$f":"'Balance Sheet 2'!L22-'Balance Sheet 1'!L22","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18]
[null,null,null,"Vehicles",null,null,null,null,null,"K.","Total Automobile Loans",{"$f":"'Balance Sheet 2'!L23-'Balance Sheet 1'!L23","v":-17700},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19]
[null,null,null,null,"Automobiles",null,{"$f":"'Balance Sheet 2'!G24-'Balance Sheet 1'!G24","v":-12500},null,"Other Loans",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20]
[null,null,null,null,"Other vehicles, ATVs, RVs, etc.",null,{"$f":"'Balance Sheet 2'!G25-'Balance Sheet 1'!G25","v":0},null,null,"Students Loans",null,{"$f":"'Balance Sheet 2'!L25-'Balance Sheet 1'!L25","v":-2000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21]
[null,null,null,null,"E.","Total Automobiles",{"$f":"'Balance Sheet 2'!G26-'Balance Sheet 1'!G26","v":-12500},null,null,"Other borrowings",null,{"$f":"'Balance Sheet 2'!L26-'Balance Sheet 1'!L26","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22]
[null,null,null,"Personal Property & Other Assets",null,null,null,null,null,"L.","Other Loans",{"$f":"'Balance Sheet 2'!L27-'Balance Sheet 1'!L27","v":-2000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23]
[null,null,null,null,"Personal Property",null,{"$f":"'Balance Sheet 2'!G28-'Balance Sheet 1'!G28","v":-10000},null,"M.","Total Debt/Liabilities",null,{"$f":"'Balance Sheet 2'!L28-'Balance Sheet 1'!L28","v":-120500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24]
[null,null,null,null,"Other assets",null,{"$f":"'Balance Sheet 2'!G29-'Balance Sheet 1'!G29","v":1000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25]
[null,null,null,null,"Other miscellaneous assets",null,{"$f":"'Balance Sheet 2'!G30-'Balance Sheet 1'!G30","v":0},null,"Net Worth",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26]
[null,null,null,null,"F.","Personal Property & Other",{"$f":"'Balance Sheet 2'!G31-'Balance Sheet 1'!G31","v":-9000},null,"N.","Total Assets",null,{"$f":"G33","v":-175000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27]
[null,null,null,null,null,null,null,null,"O.","Less: Total Debt",null,{"$f":"L28","v":-120500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28]
[null,null,null,"H.","Total Assets (A+B+C+D+E+F)",null,{"$f":"G14+G18+G22+G26+G31","v":-175000},null,"P.","Equals: Net Worth",null,{"$f":"L31-L32","v":-54500},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30]
[]
[null,null,null,null,null,{"$f":"L6&\" Financial Ratios for \"&Q3","v":"Monthly Financial Ratios for Steve and Mary Jo"}]
[null,null,null,null,null,{"$f":"\"as of \"&F7&\" \"&H7&\", \"&L7","v":"as of February 19, 2017"}]
[null,null,null,null,null,null,null,null,"6 Key Ratios Differences",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31]
[null,null,null,"Q.",{"$f":"\"Savings - \"&L6","v":"Savings - Monthly"},null,{"$f":"'Balance Sheet 2'!G39-'Balance Sheet 1'!G39","v":-4980},null,"1. Current Ratio (%):",null,null,{"$f":"VALUE('Balance Sheet 2'!L39)-VALUE('Balance Sheet 1'!L39)","v":-5.9999999999999609E-2}]
[null,null,null,null,null,"(How much did you save this period? - IS)",null,null,null,"(Mon. Assets (A)/Current Liabilities(I))"]
[null,null,null,null,null,null,null,null,"2. Month's Living Exp. Cov. Ratio (x):",null,null,{"$f":"VALUE('Balance Sheet 2'!L41)-VALUE('Balance Sheet 1'!L41)","v":39.840000000000003}]
[null,null,null,"R.",{"$f":"\"Living Expenses - \"&L6","v":"Living Expenses - Monthly"},null,{"$f":"'Balance Sheet 2'!G42-'Balance Sheet 1'!G42","v":-31050},null,null,"(Mon. Assets (A)/Monthly Living Exp. (Q))"]
[null,null,null,null,null,"(What were your living expenses? - IS)",null,null,"3. Debt Ratio (%):",null,null,{"$f":"VALUE('Balance Sheet 2'!L43)-VALUE('Balance Sheet 1'!L43)","v":0.35599999999999998}]
[null,null,null,null,null,null,null,null,null,"(Total Liabilities (M)/Total Assets (N))"]
[null,null,null,"S.",{"$f":"\"Income less Taxes - \"&L6","v":"Income less Taxes - Monthly"},null,{"$f":"'Balance Sheet 2'!G45-'Balance Sheet 1'!G45","v":-42150},null,"4. Long-term Debt Coverage Ratio (x):",null,null,{"$f":"VALUE('Balance Sheet 2'!L45)-VALUE('Balance Sheet 1'!L45)","v":-0.2799999999999998}]
[null,null,null,null,null,"(What was your income less taxes? - IS)",null,null,null,"(Inc. after Taxes (S)/LT Debt Pmts (T))"]
[null,null,null,null,null,null,null,null,null,"Debt Service Ratio (1/ LTDCR)",null,{"$f":"VALUE('Balance Sheet 2'!L47)-VALUE('Balance Sheet 1'!L47)","v":4.5999999999999985E-2}]
[null,null,null,"T.",{"$f":"\"Long-term debt payments - \"&L6","v":"Long-term debt payments - Monthly"},null,{"$f":"'Balance Sheet 2'!G48-'Balance Sheet 1'!G48","v":-16150},null,"5. Net Saving's Ratio (%):",null,null,{"$f":"VALUE('Balance Sheet 2'!L48)-VALUE('Balance Sheet 1'!L48)","v":-6.0999999999999992E-2}]
[null,null,null,null,null,"(Sum of all LT debt payments? - IS)",null,null,null,"(Savings (Q)/Inc. after taxes (S))"]
[null,null,null,null,null,null,null,null,"6. Gross Savings Ratio (%)",null,null,{"$f":"VALUE('Balance Sheet 2'!L50)-VALUE('Balance Sheet 1'!L50)","v":-4.3000000000000003E-2}]
[null,null,null,"U.",{"$f":"\"Gross Income - \"&L6","v":"Gross Income - Monthly"},null,{"$f":"'Balance Sheet 2'!G51-'Balance Sheet 1'!G51","v":-49650},null,null,"(Savings (Q)/Gross Income (U))"]
[null,null,null,null,null,"(How much did you make this period? - IS)"]
[null,null,null,null,null,null,{"$f":"\"- Page 3 of 3 -\"","v":"- Page 3 of 3 -"}]