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The financial analyst for Sportif, Inc. has compiled sales and disbursement esti

ID: 2809707 • Letter: T

Question

The financial analyst for Sportif, Inc. has compiled sales and disbursement estimates for the coming months of January through May. Historically, 75 percent of sales are for cash with the remaining 25 percent collected in the following month. The ending cash balance in January is $3,000.

Month Sportif, Inc., Sales Disbursements

January $5,000 $6,000

February 6,000 7,000

March 10,000 4,000

April 10,000 5,000

May 10,000 5,000

The total cash receipts for April are ________.

The net cash flow for February is_________.

The firm has a negative net cash flow in the month(s) of ________.

The ending cash balance for March is ________.

The ending cash balance for February is ________.

At the end of May, the firm has an ending cash balance of ________.

The firm has a total financing requirement of ________ for the period from February through May

If a pro forma balance sheet dated at the end of May was prepared from the information presented, the marketable securities would total ________.

Explanation / Answer

Basic calculations before answering the list of questions

Cash sales are calculated as 0.75 * that month sales and collections are taken as 0.25 * previous month sales. Disbursements are made in the month they were incurred, since there no other specific indication in the question.

Answers

1) The total cash receipts for April are __= 10000

75% of April sales + 25% of March sales = 75% of 10000 + 25% of 10000 = 10000

2) The net cash flow for February is_________. - 1250

Net cash flow = cash receipts - cash disbursements

= ( 75% * 6000 + 25% * 5000 ) - 7000 = - 1250

3) The firm has a negative net cash flow in the month(s) of ________. February

4) The ending cash balance for March is ________. 6750

5) The ending cash balance for February is ________1750

6) At the end of May, the firm has an ending cash balance of ________ 16750

7) The firm has a total financing requirement of _____Zero___ for the period from February through May

Since there is no negative ending balance in any of the months

8) If a pro forma balance sheet dated at the end of May was prepared from the information presented, the marketable securities would total ________ 16750

Feb March April May Cash sales 4500 7500 7500 7500 Collections 1250 1500 2500 2500 Total Receipt 5750 9000 10000 10000 Disbursements 7000 4000 5000 5000 Net cash flow -1250 5000 5000 5000 Beginning balance 3000 1750 6750 11750 Ending balance 1750 6750 11750 16750
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