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Wright Corporation began its operations on September 1 of the current year. Budg

ID: 2470886 • Letter: W

Question

Wright Corporation began its operations on September 1 of the current year. Budgeted sales for the first three months of business are $248,743, $318,866, and $416,281, respectively, for September, October, and November. The company expects to sell 20% of its merchandise for cash. Of sales on account, 70% are expected to be collected in the month of the sale, 25% in the month following the sale, and the remainder in the following month. What are the cash collections in September from sales on account?

Select the correct answer. $248,743

$139,296

$189,045

$49,749

Explanation / Answer

Particulars

Sep

Oct

Nov

Sales

$                                                 248,743

$                     318,866

$                                                                416,281

Cash sales

$                                                    49,749

$                       63,773

$                                                                   83,256

Credit Sales

$                                                 198,994

$                     255,093

$                                                                333,025

Collections from current month credit sales @ 70%

$                                                 139,296

$                     178,565

$                                                                233,117

Colletions of Previous Month credit Sales @ 25%

$                       49,749

$                                                                   63,773

Colletions of Two Months back credit sales@ 5%

$                                                                     9,950

Total Collections

$                                                 189,045

$                     292,087

$                                                                390,096

Collections in Sep =$189,045

Particulars

Sep

Oct

Nov

Sales

$                                                 248,743

$                     318,866

$                                                                416,281

Cash sales

$                                                    49,749

$                       63,773

$                                                                   83,256

Credit Sales

$                                                 198,994

$                     255,093

$                                                                333,025

Collections from current month credit sales @ 70%

$                                                 139,296

$                     178,565

$                                                                233,117

Colletions of Previous Month credit Sales @ 25%

$                       49,749

$                                                                   63,773

Colletions of Two Months back credit sales@ 5%

$                                                                     9,950

Total Collections

$                                                 189,045

$                     292,087

$                                                                390,096

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