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Webber Company is preparing its cash budget for the upcoming quarter. The budget

ID: 2503915 • Letter: W

Question

Webber Company is preparing its cash budget for the upcoming quarter. The budgeted beginning cash balance is expeced to be $30,000. Cash Receipts and Disbursements are as follows for each month of the quarter.


Month 1 Month 2 Month 3

Cash receipts 10000 11000 12000

Cash disbursements 9000 14810 8858


Webber wants to maintain a minimum cash balance of $30315 each month of the quarter. How much will they need to borrow at anytime during the quarter (either month 1, 2, or 3) in order to maintain that balance?

Explanation / Answer

The need to borrow $3,125 during the 2nd month.

Month 1

beginning balance

30,000

add receipts

10,000

subtract disbursements

-9,000

ending balance

31,000

No borrowing during 1st month

month 2

beginning balance

31,000

add receipts

11,000

subtract disbursements

-14,810

subtotal

27,190

add borrowing

3,125

ending balance

30,315

Borrowings: 3,125

Month 3

beginning balance

30,315

add receipts

12000

subtract disbursements

-8858

payback of borrowings

3,125

ending balance

36,582

No borrwing during 3rd month

Month 1


beginning balance

30,000

add receipts

10,000

subtract disbursements

-9,000

ending balance

31,000

No borrowing during 1st month


month 2


beginning balance

31,000

add receipts

11,000

subtract disbursements

-14,810

subtotal

27,190

add borrowing

3,125

ending balance

30,315

Borrowings: 3,125


Month 3


beginning balance

30,315

add receipts

12000

subtract disbursements

-8858

payback of borrowings

3,125

ending balance

36,582

No borrwing during 3rd month


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