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Schedule of Cash Payments Excel Learning Systems Inc. was organized on September

ID: 2425070 • Letter: S

Question

Schedule of Cash Payments

Excel Learning Systems Inc. was organized on September 30, 2016. Projected selling and administrative expenses for each of the first three months of operations are as follows:

Depreciation, insurance, and property taxes represent $26,000 of the estimated monthly expenses. The annual insurance premium was paid on September 30, and property taxes for the year will be paid in June. The company expects that 66% of the remainder of the expenses will be paid in the month in which they are incurred, with the balance to be paid in the following month.

Prepare a schedule indicating cash payments for selling and administrative expenses for October, November, and December.

October $120,900 November 112,400 December 102,300

Explanation / Answer

Working Notes: Allocation of monthwise expenses

_______________________________________________________________________________________

                                                                                          October                 November          December______

Total expenses                                                               120,900                   112,400               102,300

Less: Depreciation, Insurance & Property tax                  26,000                     26,000                26,000_______

Balance amount                                                              94,900                    86,400                76,300_______

November Expense i.e 86,400 paid in Nov. 66%                                            57,024

Balance i.e 86400 - 57,024 paid in December                                                                              29,376

December expense i.e 76,300 paid in December 66%                                                                 50,358

______________________________________________________________________________________

                                                                                          OCTOBER                NOVEMBER       DECEMBER

Paid in November                                                                                                $ 32,266

November expenses;

December Expense :

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