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..ooo Verizon 10:51 AM 1 24%) edugen.wileyplus.com Exercise 7-14 Enright Company

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Question

..ooo Verizon 10:51 AM 1 24%) edugen.wileyplus.com Exercise 7-14 Enright Company expects to have a cash balance of $61,200 on January 1, 2014. These are the relevant monthly budget data for the first two months of 2014 t Collections from customers: January $86,200, February $161,200. 2Payments to suppliers: January $55,200, February $90,200. Wages: January $30,359, February $40,359. Wages are paid in the month C they are incurred. Administrative expenses: January $21,359, February $24,359. These costs include depreciation of $1,000 per month. All other costs are paid as incurred. s Selling expenses: January $15,359, February $20,359. These costs are exclusive of depreciation, They are paid as incurred. Sales of short-term investments in January are expected to realize $12,359 in cash. Enright has a line of credit at a local bank that enables it to borrow up to $25,000. The company wants to maintain a minimum monthly cash balance of $35,200. Prepare a cash budget for January and February. Cash Budget

Explanation / Answer

Solution:

ENRIGHT COMPANY

Cash Budget

For the Two Months Ending February 28, 2014

January

February

Beginning Cash Balance

$61,200

$38,482

Add:

Collection from Customers

$86,200

$161,200

Sale Proceeds from Short term investments

$12,359

Total Available Cash before cash disbursements

$159,759

$199,682

Less:

Payment to Suppliers

$55,200

$90,200

Wages

$30,359

$40,359

Administrative Expenses

$20,359

$23,359

Selling Expenses

$15,359

$20,359

Total Cash Payments

$121,277

$174,277

Excess of Cash Receipt over cash payments

$38,482

$25,405

Minimum Monthly Cash Balance

$35,200

$35,200

Borrowing from local bank

$0

$9,795

Ending Cash Balance

$38,482

$35,200

ENRIGHT COMPANY

Cash Budget

For the Two Months Ending February 28, 2014

January

February

Beginning Cash Balance

$61,200

$38,482

Add:

Collection from Customers

$86,200

$161,200

Sale Proceeds from Short term investments

$12,359

Total Available Cash before cash disbursements

$159,759

$199,682

Less:

Payment to Suppliers

$55,200

$90,200

Wages

$30,359

$40,359

Administrative Expenses

$20,359

$23,359

Selling Expenses

$15,359

$20,359

Total Cash Payments

$121,277

$174,277

Excess of Cash Receipt over cash payments

$38,482

$25,405

Minimum Monthly Cash Balance

$35,200

$35,200

Borrowing from local bank

$0

$9,795

Ending Cash Balance

$38,482

$35,200