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Silver Company makes a product that is very popular as a Mother’s Day gift. Thus

ID: 2474484 • Letter: S

Question

Silver Company makes a product that is very popular as a Mother’s Day gift. Thus, peak sales occur in May of each

year, as shown in the company’s sales budget for the second quarter given below:


April

May

June

Total

  Budgeted sales (all on account)

$360,000    

$560,000    

$220,000    

$1,140,000


     From past experience, the company has learned that 30% of a month’s sales are collected in the month of sale,

another 60% are collected in the month following sale, and the remaining 10% are collected in the second month

following sale. Bad debts are negligible and can be ignored. February sales totaled $290,000, and March sales

totaled $320,000.


Required:

1.

Prepare a schedule of expected cash collections from sales, by month and in total, for the second quarter.

     

Schedule of Expected Cash Collection

April

May

June

Total

February Sales

March Sales

April Sales

May Sales

June Sales

Total cash collection

2.

Assume that the company will prepare a budgeted balance sheet as of June 30. Compute the accounts receivable

as of that date.

     

May Sales

June Sales

Total accounts receivable at June 30

Silver Company makes a product that is very popular as a Mother’s Day gift. Thus, peak sales occur in May of each

year, as shown in the company’s sales budget for the second quarter given below:

Explanation / Answer

ANSWER 1

Schedule of Expected Cash Collection

Answer 2

APRIL MAY JUNE TOTAL February Sales 29000 29000 March Sales 192000 32000 224000 April Sales 108000 216000 36000 360000 May Sales 168000 336000 504000 June Sales 66000 66000 Total cash collection 329000 416000 438000 1183000
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