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Hello! I need help answering i and j only on this question. I have a-h figured o

ID: 2463417 • Letter: H

Question

Hello! I need help answering i and j only on this question. I have a-h figured out.

Question Problem 7-23A Preparing a master budget for retail company with no beginning account balances LO 7-2, 7-3, 7-4, 7-5, 7-6 Haas Company is a retail company that specializes in selling outdoor camping equipment. The company is considering opening a new store on October 1, 2015. The company president formed a planning committee to prepare a master budget for the first three months of operation. As budget coordinator, you have been assigned the following tasks. Required:

DONT NEED ANSWER a.&b. October sales are estimated to be $250,000 of which 40 percent will be cash and 60 percent will be credit. The company expects sales to increase at the rate of 8 percent per month. The company expects to collect 100 percent of the accounts receivable generated by credit sales in the month following the sale. Prepare a sales budget and a schedule of cash receipts.

DONT NEED ANSWERc.&d. The cost of goods sold is 60 percent of sales. The company desires to maintain a minimum ending inventory equal to 10 percent of the next month’s cost of goods sold. Ending inventory of December is expected to be $12,000. The company pays 70 percent of accounts payable in the month of purchase and the remaining 30 percent in the following month. Assume that all purchases are made on account. Prepare an inventory purchases budget and a cash payments budget for inventory purchases. (Round your answers to the nearest whole dollar amount.)

DONT NEED ANSWER e.&f. Budgeted selling and administrative expenses per month follow. Salary expense (fixed) $ 18,000 Sales commissions 5 percent of Sales Supplies expense 2 percent of Sales Utilities (fixed) $ 1,400 Depreciation on store fixtures (fixed)* $ 4,000 Rent (fixed) $ 4,800 Miscellaneous (fixed) $ 1,200 * The capital expenditures budget indicates that Haas will spend $164,000 on October 1 for store fixtures, which are expected to have a $20,000 salvage value and a three-year (36-month) useful life. Utilities and sales commissions are paid the month after they are incurred; all other expenses are paid in the month in which they are incurred. Prepare a selling and administrative expenses budget and a cash payments budget for selling and administrative expenses. (Round your answers to nearest whole dollar amount.)

DONT NEED ANSWER g. Haas borrows funds, in increments of $1,000, and repays them on the last day of the month. Repayments may be made in any amount available. The company also pays its vendors on the last day of the month. It pays interest of 1 percent per month in cash on the last day of the month. To be prudent, the company desires to maintain a $12,000 cash cushion. Prepare a cash budget. (Any repayments/shortage which should be indicated with a minus sign. Round your answers to nearest whole dollar amount.)

DONT NEED ANSWERh. Prepare a pro forma income statement for the quarter. (Round your answers to nearest whole dollar amount.)

NEED ANSWER i. Prepare a pro forma balance sheet at the end of the quarter. (Amounts to be deducted should be indicated by a minus sign.)

NEED ANSWER j. Prepare a pro forma statement of cash flows for the quarter. (Amounts to be deducted should be indicated by a minus sign. Round your answers to nearest whole dollar amount.)

i. Prepare a pro forma balance sheet at the end of the quarter (Amounts to be deducted should be indicated by a minus sign) AS COMPANY er Assets Store fixtures Inventory Accounts receivable Cas Cash Total assets Liabilities Stockholders Equity Total liabilities and stockhofders e

Explanation / Answer

HASS COMPANY

Pro Forma Balance sheet

As of December 31, 2015

Assets:

     Store fixtures

         132,000

(164000-20000-4000-4000-4000)

     Inventory

           12,000

     Accounts receivables

         174,960

(December sale of 291600*0.6)

     cash

           12,000

Total Assets

         330,960

Liabilities & Equity:

Liabilities

     Accounts Payables

           52,488

(0.3*0.6*December sales of 291600)

     Utilities payables

             1,400

    Sales Commission

           14,580

(0.05*291600)

     Borrowings

         262,492

From cash budget schedule

Stock holders’ EQUITY

Nil

Total Liabilities and stock holders’ equity

         330,960

HASS COMPANY

Pro Forma Statement of Cash Flows

For the Quarter Ending December 31, 2015

Cash Flows from Operating activities:

sale revenue

              811,600

(250000+270000+291600)

Less: Cost of goods sold

              486,960

(60% of sales)

     Salary expenses

                54,000

     Sales commissions

                81,160

     Supplies expenses

                48,696

     Utilities

                  2,800

     Rent

                14,400

     Miscellaneous

                  3,600

Net cash flows from Operating Activities

              119,984

Cash flow from Financial Activities:

Net borrowings

              262,492

Cash flow from Investment Activities:

Capital expenditures

              164,000

Accumulated Depreciation

              (12,000)

HASS COMPANY

Pro Forma Balance sheet

As of December 31, 2015

Assets:

     Store fixtures

         132,000

(164000-20000-4000-4000-4000)

     Inventory

           12,000

     Accounts receivables

         174,960

(December sale of 291600*0.6)

     cash

           12,000

Total Assets

         330,960

Liabilities & Equity:

Liabilities

     Accounts Payables

           52,488

(0.3*0.6*December sales of 291600)

     Utilities payables

             1,400

    Sales Commission

           14,580

(0.05*291600)

     Borrowings

         262,492

From cash budget schedule

Stock holders’ EQUITY

Nil

Total Liabilities and stock holders’ equity

         330,960

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