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Need this Accounting problem finished before midnight 12/15/17. Should be fairly

ID: 2598171 • Letter: N

Question

Need this Accounting problem finished before midnight 12/15/17. Should be fairly easy for somebody familiar with the subject.

Thanks in advance!

2 Buildings and equipment (net) 6 0 2 9 b. Actual sales for December and budgeted sales for the next four months are as follows ecember(actual) $267,000 following sale. The accounts receivable at December 31 are a result of December credit sales d. The company's gross margin is 40% of sales. (In other words, cost of goods sold is 60% of sales.) 0 depreciation on new assets acquired during the quarter, will be $44,820 for the quarter. Each month's ending inventory should equal 25% of the following month's cost of goods sold f. h. During February, the company will purchase a new copy machine for $2,700 cash. During March i. j. other equipment will be purchased for cash at a cost of $78,500 During January, the company will declare and pay $45,000 in cash dividends. Management wants to maintain a minimum cash balance of $30,000. The company has an plus accumulated interest at the end of the quarter Using the data above, complete the following statements and schedules for the first quarter: 1. Schedule of expected cash collections Schedule of Expected Cash Collections January February March

Explanation / Answer

HILLYARD CO

INCOME STATEMENT

FOR QTR ENDED MARCH 31

ASSETS

$

$

SALES

1315000

COS

OP INV

60300

PURCHASES

760200

CL INV

31500

789000

GP

526000

SELLING & ADMN

SALARIES & WAGES

96000

ADVERTISING

192000

SHIPPING EXP

65750

OTHER EXPE

39450

DEP ON MAHICNES

44820

DIVIDENDS

425000

-863020

LOSS FOR YEAR

-337020

BALANCE SHEET

HILLYARD CO

BALANCE SHEET

MARCH 31

ASSETS

NON CURRENT ASSETS

$

$

BUILDING & EQUIPMENT( NET)

403380

CURRENT ASSETS

INVENTORY

31500

ACCOUNT REC

251200

CASH

107075

336375

TOTAL ASSETS

739755

LIABILITIES AND STOCKHOLDERS EQUITY

CURRENT LIABILITIES:

ACC PAY

86400

STOCKHOLDERS’ EQUITY:

COMMON STOCK

500000

RETAINED EARN

107675

LOSS FOR QTR

-337020

270655

TOTAL LIABILITIES AND STOCKHOLDERS EQUITY

357055

HILLYARD CO

Cash Budget

January, February, and March 2018

January

February

March

Cash receipts from customers

294000

441400

542000

Total cash available

Cash payments for:

Merchandise

Purchases of machine

2700

78500

Sales salaries

32000

32000

32000

Pay to suppliers

225600

293700

244725

advt

64000

64000

64000

Shipping

20100

29950

15700

Other exp

12060

17970

9420

Interest on bank loan

dividens

45000

Total cash payments

398760

NET

-104760

Preliminary cash balance

57000

minimum

30000

Ending cash balance

30000

Loan balance

January

February

March

Loan balance - Beginning of month

Additional loan (loan repayment)

Loan balance - End of month

------------------Collected in--------------

March 31

Total

January

February

March

Receivable

Accounts Receivable - January 1

213600

Credit sales from:

DEC

213600

January

80400

321600

February

119800

479200

March

62800

Total collection of receivables

294000

441400

542000

CASH DISBURSEMENTS ACC PAYABLE

Total

January

February

March

Payable

Accounts Payable - January 1

90225

90225

January purchases

135375

135375

February purchases

158325

158325

March purchases

86400

Total cash paid for merchandise

225600

293700

244725

Cos BUDGET $000’s

Total

January

February

March

sales

402

599

314

cos

241.2

359.4

188.4

Cl inv

89.850

47.100

31.500

pur

270.750

316.650

172.8

HILLYARD CO

INCOME STATEMENT

FOR QTR ENDED MARCH 31

ASSETS

$

$

SALES

1315000

COS

OP INV

60300

PURCHASES

760200

CL INV

31500

789000

GP

526000

SELLING & ADMN

SALARIES & WAGES

96000

ADVERTISING

192000

SHIPPING EXP

65750

OTHER EXPE

39450

DEP ON MAHICNES

44820

DIVIDENDS

425000

-863020

LOSS FOR YEAR

-337020

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