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The following is the sales budget for Segura, Inc., for the first quarter of 201

ID: 2754714 • Letter: T

Question

The following is the sales budget for Segura, Inc., for the first quarter of 2013: January February March Sales budget $146,000 $163,000 $178,000 Credit sales are collected as follows: 70 percent in the month of the sale 25 percent in the month after the sale 5 percent in the second month after the sale The accounts receivable balance at the end of the previous quarter was $71,550 ($62,400 of which was uncollected December sales). Required: (a) Compute the sales for November. (Do not round intermediate calculations. Round your answer to 2 decimal places (e.g., 32.16).) Sales $ (b) Compute the sales for December. (Do not round intermediate calculations. Round your answer to 2 decimal places (e.g., 32.16).) Sales $ (c) Compute the cash collections from sales for each month from January through March. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) Cash Collection January $ February $ March $

Explanation / Answer

a) November sales = (71550 -62400) /(1-.70-.25)

                                    = 9150 / .05

                                       = $ 183000

)December sales = 62400 / (1-.70)

                                 = 62400 /.30.

                                = $ 208,000

c)

sales Jan Feb mar Nov 9150      [183000*.05] DEC 52000   [208000*.25] 10400    [208000*.05] JAN 102200 [146000*.70] 36500    [146000*.25] 7300     [146000*.05] FEB 114100   [163000*.70] 40750   [163000*.25] Mar 124600 [178000*.70] Total collection 163350 161000 172650