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Problem 3 Gonzales, Inc. has the following data: Accounts receivable, May 31 $40

ID: 2454620 • Letter: P

Question

Problem 3 Gonzales, Inc. has the following data:  

Accounts receivable, May 31

$40,000

Forecasted sales in units

May sales

450

June sales

400

July sales

500

August sales

560

Each unit will sell for $20 during May, and then increase 10% per month thereafter. Sales consist of 70% cash and 30% credit. All credit accounts are collected in the month following the sales. Uncollectible accounts are 4% of sales. Prepare a sales budget schedule for June, July, and August.

Accounts receivable, May 31

$40,000

Forecasted sales in units

May sales

450

June sales

400

July sales

500

August sales

560

Explanation / Answer

Gonzales Inc. May   June July August Sales Units                450            400            500            560 Unit selling price            20.00         22.00         24.20         26.62 Sales Revenue            9,000         8,800      12,100      14,907 Credit sales            2,700         2,640         3,630         4,472 Revenue Collection AR Balance May collection Old balance      32,327 May balance(less uncollectible)         2,340 Cash Collection         6,160         8,470      10,435 Credit Collection(less 4% uncollectible on sales)         2,288         3,146 Total collection schedule      40,827      10,758      13,581 Uncollectibel value calculated as 4% of sales (not credit sales) as mentioned May old balance          37,300 Corresponding sales       124,333 Uncollectible            4,973 Net collection          32,327

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