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Cash Collections E8A. Five Bros., Inc., is an automobile maintenance and repair

ID: 2409182 • Letter: C

Question

Cash Collections E8A. Five Bros., Inc., is an automobile maintenance and repair company with outlets throughout the western United States. The company controller is starting to assemble the cash budget for the fourth quarter. Projected sales for the quarter follow On Account $400,000 690,000 750,000 Cash $190 October November December ,000 220,000 245,000 Cash collection records pertaining to sales on account indicate the following collec- tion pattern: Month of sale First month following sale Second month following sale Uncollectible 4096 30% 28% 2% Sales on account during August were $346,000. During September, sales on account were $390,000. Comp ute the amount of cash to be collected from customers during each month of the fourth quarter

Explanation / Answer

Ans:

Five Bros Inc.

All Amounts in $

Cash Collections from Customers in each month of the fourth quarter

October

November

December

Collections from Cash Sales

190000

220000

245000

Collections from Sales on Account

Sales in August

96880

Sales in September

117000

109200

Sales in October

160000

120000

112000

Sales in November

276000

207000

Sales in December

300000

Total Collections for the month

563880

449200

357000

Five Bros Inc.

All Amounts in $

Cash Collections from Customers in each month of the fourth quarter

October

November

December

Collections from Cash Sales

190000

220000

245000

Collections from Sales on Account

Sales in August

96880

Sales in September

117000

109200

Sales in October

160000

120000

112000

Sales in November

276000

207000

Sales in December

300000

Total Collections for the month

563880

449200

357000

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