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Garden Depot is a retailer that is preparin of its budgeted cash flows g its bud

ID: 2562208 • Letter: G

Question

Garden Depot is a retailer that is preparin of its budgeted cash flows g its budget for the upcoming fiscal year. Management has prepared the following summary 3rd 4th Quarter Quarter QuarterQuarter Total cash receipts $220, 000 $370,000 $250, 000 $270,000 Total cash disbursements $288,000 $258,000 $248,000 $268,000 ook The company's beginning cash balance for the upcoming fiscal year will be $28,000. The company requires a minimum cash balance of $10,000 and may borrow any amount needed from a local bank at a quarterly interest rate of 39 The company may borrow an amount at the beginning of any quarter and may repay its loans, or any part of its loans, at the end of any quarter. Interest payments are due on any principal at the time it is repaid. For simplicity, assume that interest is not compounded nt ences

Explanation / Answer

Garden Depot Cash Budget Particulars 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Beginning cash balance          28,000            10,000           69,000           71,000          28,000 Total cash receipt        220,000          370,000         250,000         270,000    1,110,000 Total cash available        248,000          380,000         319,000         341,000    1,138,000 Total cash disbursement        288,000          258,000         248,000         268,000    1,062,000 Excess of cash available over disbursment        (40,000)          122,000           71,000           73,000          76,000 Financing Borrowing          50,000                     -                      -                      -            50,000 Repayment                    -            (53,000)                    -                      -         (53,000) Interest          (1,500)            (1,500)                    -                      -            (3,000) Total Financing          50,000          (53,000)                    -                      -            (3,000) Ending cash balance          10,000            69,000           71,000           73,000          73,000