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SOLVE FOR MISSING VALUES AND ANSWER QUESTION 1 E5-14 Prepare a cash budget for t

ID: 2517400 • Letter: S

Question

SOLVE FOR MISSING VALUES AND ANSWER QUESTION 1

E5-14 Prepare a cash budget for two months. Rigley Company expects to have a cash balance of $46,000 on January 1, 2017. These are the relevant monthly budget data for the first two months of 2017. 1. Collection from customers: January $71,000 and February $146,000. 2. Payments to suppliers: January $40,000, February $75,000. 3. Wages: January $30,000 and February $40,000. Wages are paid in the month they are incurred. 4. Administrative expenses: January $21,000 and February $24,000. These costs include depreciation of $1,000 per month. All other costs are paid as incurred. 5. Selling expenses: January $15,000 and February $20,000. These costs are exclusive of depreciation. They are paid as incurred. 6. Sales of short-term investments in January are expected to realize $12,000 in cash. Rigley has a line of credit at a local bank that enables it to borrow up to $25,000. The company want to maintain a minimum monthly cash balance of $20,000. Instructions Prepare a cash budget for January and February. NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?" . RIGLEY COMPANY Cash Budget For the Two Months Ending February 28, 2017 January February Beginning cash balance Value Value Add: Cash receipts Collections from customers Value Value Sale of short-term investments Value Value Total receipts ? ? Total available cash ? ? Less: Cash disbursements Payments to suppliers Value Value Wages Value Value Administrative expenses Value Value Selling expenses Value Value Total disbursements ? ? Excess (deficiency) of available cash over disbursements ? ? Financing Add: Borrowings Value Value Less: Repayments Value Value Ending cash balance ? ? After you have completed E7-14, consider the following additional question 1. Assume that collection from customers and payment to suppliers in January changed to $80,000 and $55,000 respectively. Show the impact of these changes on the Cash Budget.

SOLVE FOR MISSING VALUES AND ANSWER QUESTION 1

Explanation / Answer

Rigley Company

Cash budget for two months January and February:

Rigley Company

Cash Budget

for the two months - January and February

January

February

Beginning Cash balance

$46,000

$24,000

Add: Cash receipts

collections from customers

$71,000

$146,000

Sale of short term investments

$12,000

0

Total receipts

$83,000

$146,000

Available cash

$129,000

$174,000

Less: Disbursements:

Payment to suppliers

$40,000

$75,000

Wages

$30,000

40,000

Administrative expenses

$20,000

$23,000

selling and administrative expenses

$15,000

$20,000

Total disbursements

$105,000

$158,000

Excess/(deficiency) of available cash over disbursements

$24,000

$16,000

minimum balance

$20,000

$20,000

Financing -

Add: Borrowings

$4,000

Less: Repayments

Ending cash balance

$24,000

$20,000

Note:

Impact of changes in collections from customers and payment to suppliers in the month of January on Cash budget:

Rigley Company

Cash Budget

for the two months - January and February

January

February

Beginning Cash balance

$46,000

$20,000

Add: Cash receipts

collections from customers

$80,000

$146,000

Sale of short term investments

$12,000

0

Total receipts

$92,000

$146,000

Available cash

$138,000

$166,000

Less: Disbursements:

Payment to suppliers

$55,000

$75,000

Wages

$30,000

40,000

Administrative expenses

$20,000

$23,000

selling and administrative expenses

$15,000

$20,000

Total disbursements

$120,000

$158,000

Excess/(deficiency) of available cash over disbursements

$18,000

$8,000

minimum balance

$20,000

$20,000

Financing -

Add: Borrowings

$2,000

$12,000

Less: Repayments

Ending cash balance

$20,000

$20,000

Note:

Rigley Company

Cash Budget

for the two months - January and February

January

February

Beginning Cash balance

$46,000

$24,000

Add: Cash receipts

collections from customers

$71,000

$146,000

Sale of short term investments

$12,000

0

Total receipts

$83,000

$146,000

Available cash

$129,000

$174,000

Less: Disbursements:

Payment to suppliers

$40,000

$75,000

Wages

$30,000

40,000

Administrative expenses

$20,000

$23,000

selling and administrative expenses

$15,000

$20,000

Total disbursements

$105,000

$158,000

Excess/(deficiency) of available cash over disbursements

$24,000

$16,000

minimum balance

$20,000

$20,000

Financing -

Add: Borrowings

$4,000

Less: Repayments

Ending cash balance

$24,000

$20,000