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THIS PART OF THE QUESTION IS WORDED TERRIBLY AND I DON\'T UNDERSTAND IT. PLEASE

ID: 2452394 • Letter: T

Question

THIS PART OF THE QUESTION IS WORDED TERRIBLY AND I DON'T UNDERSTAND IT. PLEASE HELP WITH THE CELLS THAT ARE IN RED. ITS ABOUT MASTER BUDGETING, SPECIFICALLY THE FINANCING SECTION OF THE CASH BUDGET :

h. h. Management would like to maintain a minimum cash balance of at least $4,000 at the end of each Management would like month. The company has an agreement with a local bank that allows the company to borrow in increments of $1,000 at the beginning of each month, up to a total loan balance of $20,000. The interest rate on these loans is 1% per month and for simplicity we will assume that interest is not compounded. The company would, as far as it is able, repay the loan plus accumulated interest at the end of the quarter

Explanation / Answer

Working

Interest = 3000*3% + 7000*2% = 230

Shilow Company Cash Budget        April        May        June        Quarter - Total    Cash balance, beginning                          8,300                           4,380                                        4,685                            8,300    Add : Cash Collection                        67,600                         77,000                                      94,000                        238,600    Total cash available                        75,900                         81,380                                      98,685                        246,900    Less disbursements: For Inventory                        55,800                         66,375                                      61,425                        183,600 For Expenses                        16,420                         17,320                                      21,820                          55,560 For Equipment                          2,300 0.00 0.00                            2,300    Total cash disbursements                        74,520                         83,695                                      83,245                        241,460    Excess (deficiency) of receipts over disbursements                          1,380                         (2,315)                                      15,440                            5,440    Financing:         Borrowings                          3,000                           7,000 0.00                          10,000         Repayments 0.00 0.00                                   (10,000)                        (10,000)         Interest 0.00 0.00                                         (230)                              (230) Total financing                          3,000                           7,000                                   (10,230)                              (230)    Cash balance, ending                          4,380                           4,685                                        5,210                            5,210