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Munoz Medical Clinic has budgeted the following cash flows: ***** Can you please

ID: 2545366 • Letter: M

Question

Munoz Medical Clinic has budgeted the following cash flows: ***** Can you please explain in detail – where does the $18,000 come from- This is for the Borrowing (repayment) section**** This is based on the correct answers below according to Connect***? Please explain, I am super confused as to where did $18,000 came from???

January

February

March

Cash receipts

$

110,000

$

116,000

$

136,000

Cash payments

For inventory purchases

95,000

77,000

90,000

For S&A expenses

36,000

37,000

32,000

Munoz Medical had a cash balance of $13,000 on January 1. The company desires to maintain a cash cushion of $9,000. Funds are assumed to be borrowed, in increments of $1,000, and repaid on the last day of each month; the interest rate is 2 percent per month. Repayments may be made in any amount available. Munoz pays its vendors on the last day of the month also. The company had a monthly $40,000 beginning balance in its line of credit liability account from this year’s quarterly results.

Required

Prepare a cash budget. (Round intermediate and final answers to the nearest whole dollar amounts. Any repayments/shortage should be indicated with a minus sign. )

Cash Budget

January

February

March

Beginning cash balance

$13,000

$9,200

$9,000

Add: Cash receipts

110,000

116,000

136,000

Cash available

123,000

125,200

145,000

Less: Cash payments

For inventory purchases

95,000

77,000

90,000

For S&A expenses

36,000

37,000

32,000

Interest expense per month

800

1,160

1,139

Total budgeted payments

131,800

115,160

123,139

Payments minus receipts

Surplus (shortage)

(8,800)

10,040

21,861

Financing Activity

Borrowing (repayment)

18,000

(1,040)

(12,861)

Ending cash balance

$9,200

$9,000

$9,000

January

February

March

Cash receipts

$

110,000

$

116,000

$

136,000

Cash payments

For inventory purchases

95,000

77,000

90,000

For S&A expenses

36,000

37,000

32,000

Explanation / Answer

Answer

Hence, amount to be borrowed = $8800 (to make the cash balance positive first) + $9000 to make the cash balance reach minimum requirement limit = 8800 + 9000 = $17800.

Since, amount can be borrowed in multiple in $1000, $17,800 cannot be borrowed. Either $17000 can be borrowed or $18000.

If $17000 is borrowed only, the cash balance will not reach minimum cash balance requirement of $9000. Therefore, amount to be borrowed will be $18,000.

This borrowing of $18000 will make ending cash balance of January $9,200 which is above minimum cash balance requirement.