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1 Midwest Products is a wholesale distributor of leaf rakes. Thus, peak sales oc

ID: 2454937 • Letter: 1

Question

1

Midwest Products is a wholesale distributor of leaf rakes. Thus, peak sales occur in August of each year as shown in the company’s sales budget for the third quarter, given below:

July

August

September

Total

  Budgeted sales (all on account)

$599,000    

$ 873,000    

$ 477,000    

$1,949,000

From past experience, the company has learned that 20% of a month’s sales are collected in the month of sale, another 75% are collected in the month following sale, and the remaining 5% are collected in the second month following sale. Bad debts are negligible and can be ignored. May sales totaled $403,000, and June sales totaled $506,000.

   

Required:

1.

Prepare a schedule of expected cash collections from sales, by month and in total, for the third quarter.(Do not round intermediate calculations.)

     

Schedule of Expected Cash Collections

July

August

September

Total

May sales

June sales

July sales

August sales

September sales

Total cash collections

2.

Assume that the company will prepare a budgeted balance sheet as of September 30. Compute the accounts receivable as of that date. (Do not round intermediate calculations.)

      

August sales

September sales

Total accounts receivable

Midwest Products is a wholesale distributor of leaf rakes. Thus, peak sales occur in August of each year as shown in the company’s sales budget for the third quarter, given below:

Explanation / Answer

Solution:

Schedule of Expected Cash Collections

July

August

September

Total

May sales

4,03,000

12,09,000

June sales

5,06,000

5,06,000

15,18,000

July sales

1,19,800

1,74,600

95,400

3,89,800

August sales

6,54,750

3,57,750

14,61,750

September sales

23,850

94,450

Total cash collections

15,08,000

17,82,000

13,86,000

46,73,000

(B). Expected Balance Sheet   

August sales

17,82,000

September sales

13,86,000

Total accounts receivable

31,68,000

Schedule of Expected Cash Collections

July

August

September

Total

May sales

4,03,000

4,03,000 4,03,000

12,09,000

June sales

5,06,000

5,06,000

5,06,000

15,18,000

July sales

1,19,800

1,74,600

95,400

3,89,800

August sales

4,49,250

6,54,750

3,57,750

14,61,750

September sales

29,950 43,650

23,850

94,450

Total cash collections

15,08,000

17,82,000

13,86,000

46,73,000