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Weldon Industrial Gas Corporation supplies acetylene and other compressed gases

ID: 2488512 • Letter: W

Question

Weldon Industrial Gas Corporation supplies acetylene and other compressed gases to industry. Data regarding the store's operations follow:

Sales are budgeted at $350,000 for November, $370,000 for December, and $360,000 for January.

Collections are expected to be 75% in the month of sale, 20% in the month following the sale, and 5% uncollectible.

  The cost of goods sold is 78% of sales.

The company desires an ending merchandise inventory equal to 80% of the cost of goods sold in the following month. Payment for merchandise is made in the month following the purchase.

Other monthly expenses to be paid in cash are $20,200.

Monthly depreciation is $15,200.

Ignore taxes.

Balance Sheet
October 31

Assets

  Cash

$

21,200

  Accounts receivable (net of allowance for uncollectible accounts)

81,200

  Merchandise Inventory

218,400

  Property, plant and equipment (net of $652,000 accumulated depreciation)

1,170,000

  Total assets

$

1,490,800

Liabilities and Stockholders’ Equity

  Accounts payable

$

198,200

  Common stock

750,000

  Retained earnings

542,600

  Total liabilities and stockholders’ equity

$

1,490,800

A. Prepare a Schedule of Expected Cash Collections for November and December.

      B.

Prepare a Merchandise Purchases Budget for November and December. (Input all amounts as positive values. Do not round intermediate calculations.)

     

C. Prepare Cash Budgets for November and December. (Input all amounts as positive values.

D.   Prepare Budgeted Income Statements for November and December

E. Prepare a Budgeted Balance Sheet for the end of December

Balance Sheet
October 31

Assets

  Cash

$

21,200

  Accounts receivable (net of allowance for uncollectible accounts)

81,200

  Merchandise Inventory

218,400

  Property, plant and equipment (net of $652,000 accumulated depreciation)

1,170,000

  Total assets

$

1,490,800

Liabilities and Stockholders’ Equity

  Accounts payable

$

198,200

  Common stock

750,000

  Retained earnings

542,600

  Total liabilities and stockholders’ equity

$

1,490,800

Explanation / Answer

A)

B)

C)

D)

E)

Collection from sales November December Sales $ 3,50,000.00 $    3,70,000.00 Collection of: Accounts Receivable $     81,200.00 Nov Sales $ 2,62,500.00 $       70,000.00 Dec Sales $    2,77,500.00 Total collection $ 3,43,700.00 $    3,47,500.00
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