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The balance sheet of Phototec, Inc., a distributor of photographic supplies, as

ID: 2372072 • Letter: T

Question

The balance sheet of Phototec, Inc., a distributor of photographic supplies, as of May 31 is given below:

626,250

750,000

90,000

750,000

Sales are budgeted at $273,000 for June. Of these sales, $75,000 will be for cash; the remainder will be credit sales. One-half of a month’s credit sales are collected in the month the sales are made, and the remainder is collected the following month. All of the May 31 accounts receivable will be collected in June.

Purchases of inventory are expected to total $195,000 during June. These purchases will all be on account. Fifty percent of all inventory purchases are paid for in the month of purchase; the remainder are paid in the following month. All of the May 31 accounts payable to suppliers will be paid during June.

Selling and administrative expenses for June are budgeted at $31,000, exclusive of depreciation. These expenses will be paid in cash. Depreciation is budgeted at $4,000 for the month.

The note payable on the May 31 balance sheet will be paid during June. The company’s interest expense for June (on all borrowing) will be $500, which will be paid in cash.

During June, the company will borrow $20,000 from its bank by giving a new note payable to the bank for that amount. The new note will be due in one year.

Prepare schedule of expected cash collections from sales and a schedule of expected cash disbursements for inventory purchases. (Omit the "$" sign in your response.)

Prepare a cash budget for June. (Input all amounts as positive values except cash deficiency, repayments and interest which should be indicated by a minus sign. Omit the "$" sign in your response.)

Prepare a budgeted balance sheet as of June 30. (Be sure to list the assets and liabilities in order of their liquidity. Omit the "$" sign in your response.)

I NEED HELP WITH THIS QUESTION PLEASE

The balance sheet of Phototec, Inc., a distributor of photographic supplies, as of May 31 is given below:

Explanation / Answer

Required:

1a.

Prepare schedule of expected cash collections from sales and a schedule of expected cash disbursements for inventory purchases. (Omit the "$" sign in your response.)

    

Schedule of Expected Cash Collections

  Cash sales-June

$   75,000

  Collections on accounts receivable:

  

     May 31 balance

174,000

     June(

  

    

  Total cash receipts

$   249,000

    

  

Schedule of Expected Cash Disbursements

  May 31 accounts payable balance  

$   90,000

  June purchases   

  195,000

    

  Total cash payments  

$   285,000

   

1b.

Prepare a cash budget for June. (Input all amounts as positive values except cash deficiency, repayments and interest which should be indicated by a minus sign. Omit the "$" sign in your response.)

   

Phototec, Inc.
Cash Budget
For the Month of June

  Cash balance, beginning

   11,250

  Add receipts from customers

  285,000

    

  Total cash available  

  296,250

    

  Less disbursements:  

  

     Purchase of inventory

  195,000

     Selling and administrative expenses  

  31,000

     Purchases of equipment  

  9,000

    

  Total cash disbursements  

  61,250

    

  Excess of receipts over disbursements  

  

    

  Financing:  

  

     Borrowings-note  

  20,000

     Repayments-note  

  16,500

     Interest  

  500

    

  Total financing  

  3,000

    

  Cash balance, ending  

$   64,250

   

1a)

Schedule of Expected Cash Collections

  Cash sales-June

  75,000

  Collections on accounts receivable:

  

     May 31 balance

     June

  

may Accounts receivable

  75,000

credit sale 1 half( 273,000-75,000 = 198,000) 198,000 one half

99,000

  Total cash receipts

$   249,000

    

Schedule of Expected Cash Disbursements

  May 31 accounts payable balance  

$   90,000

  June purchases   

  

Purchases of inventory

195,000

  Total cash payments  

$   285,000

1b)

Phototec, Inc.

Cash Budget

For the Month of June

  Cash balance, beginning

$   11,250

  Add receipts from customers

$   285,000

  Total cash available  

$296,250

  Less disbursements:  

  

     Purchase of inventory

$195,000

     Selling and administrative expenses  

$31,000

     Purchases of equipment  

$9,000

  Total cash disbursements  

$61,250

  

  Excess of receipts over disbursements  

  

    

  Financing:  

     Borrowings-note  

$20,000

    less: Repayments-note  

16,500

    less: Interest  

$500

  

  Total financing  

$3,000

  Cash balance, ending  

$64,250

As per rules u should not ask more than one question but I am giving for first two parts thank you…

Required:

1a.

Prepare schedule of expected cash collections from sales and a schedule of expected cash disbursements for inventory purchases. (Omit the "$" sign in your response.)

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