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..ooo Verizon 10:51 AM 1 24%) edugen.wileyplus.com Exercise 7-14 Enright Company

ID: 2479631 • Letter: #

Question

..ooo Verizon 10:51 AM 1 24%) edugen.wileyplus.com Exercise 7-14 Enright Company expects to have a cash balance of $61,200 on January 1, 2014. These are the relevant monthly budget data for the first two months of 2014 t Collections from customers: January $86,200, February $161,200. 2Payments to suppliers: January $55,200, February $90,200. Wages: January $30,359, February $40,359. Wages are paid in the month C they are incurred. Administrative expenses: January $21,359, February $24,359. These costs include depreciation of $1,000 per month. All other costs are paid as incurred. s Selling expenses: January $15,359, February $20,359. These costs are exclusive of depreciation, They are paid as incurred. Sales of short-term investments in January are expected to realize $12,359 in cash. Enright has a line of credit at a local bank that enables it to borrow up to $25,000. The company wants to maintain a minimum monthly cash balance of $35,200. Prepare a cash budget for January and February. Cash Budget

Explanation / Answer

Cash Budget of Enright Company for January and February

ENRIGHT COMPANY

Cash Budget

For the Two Months Ending Feb 28,2014

January ($) February($)

Opening Cash Balance 61,200 38,482

Add:

Collection From Customers 86,200 161,200

Sale of Investments 12,359 0

Total Available Cash 159,759 199,682

Less:

Payments to Suppliers 55,200 90,200

Wages 30,359 40,359

Administration Expenses* 20,359 23,359

Selling Expenses 15,359 20,359

Total Disbursements 121,277 174,277

Excess of Available Cash over Disbursements 38,482 25,405

Add: Borrowings 0 9,795**

Closing Cash Balance 38,482 35,200

Note:

*Administration Expenses are net of depreciation (as no outflow of cash took place)   

** Min closing cash balance must be $35,200, February cash bal is falling short of $9,795, therefore, Enright Company will borrow this amount.