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Eddie\'s Bar and Restaurant Supplies expects its revenues and payments for the f

ID: 2682092 • Letter: E

Question

Eddie's Bar and Restaurant Supplies expects its revenues and payments for the first part of the year to be:

Eighty percent of the firm's sales are on credit. Past experience shows that 40 percent of accounts receivable are collected in the month after sale, and the remainder is collected in the second month after sale. Prepare a schedule of cash receipts for March, April and May. Eddie's pays its payments in the following month. Eddie's had a cash balance of $2,000 on March 1, which is also its minimum required cash balance. There is an outstanding loan of $6,000 on March 1. Prepare a cash budget for March, April, and May.

Explanation / Answer

Jan

feb

March

april

may

Sales

14,000

20,000

26,000

22,000

22,000

Opening balc

2000

2000

3160

Cash inflow

Cash- sale (30%)

4200

6000

7800

6600

5400

70%

3920

5600

7280

6150

605 of 70%

5800

8400

10920

Total

4200

9920

21280

24280

25640

payments

18000

21300

19100

22400

Cash ba

20

5180

3240

Loan a/ccash ba

20000

borrowing

20

Repayment loan

2020

Total cash

2000

3160

3240

Jan

feb

March

april

may

Sales

14,000

20,000

26,000

22,000

22,000

Opening balc

2000

2000

3160

Cash inflow

Cash- sale (30%)

4200

6000

7800

6600

5400

70%

3920

5600

7280

6150

605 of 70%

5800

8400

10920

Total

4200

9920

21280

24280

25640

payments

18000

21300

19100

22400

Cash ba

20

5180

3240

Loan a/ccash ba

20000

borrowing

20

Repayment loan

2020

Total cash

2000

3160

3240

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