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Kayak Co. budgeted the following cash recelpts (excluding cash recelpts from loa

ID: 2553703 • Letter: K

Question

Kayak Co. budgeted the following cash recelpts (excluding cash recelpts from loans recelved) and cash payments excluding cash payments for loan princlpal and Interest payments) for the first three months of next year. Cash Receipts $521,888 482,588 478,988 Cash $461,288 342,70e 538,888 January March According to a credit agreement with the company's bank, Kayak promises to have a minlmum cash balance of $40,000 at each month-end. In return, the bank has agreed that the company can borrow up to $160,000 at a monthly interest rate of 1%, paid on the last day of each month. The interest is computed based on the beginning balance of the loan for the month. The company repays loan princlpal with any cash In excess of $40,000 on the last day of each month. The company has a cash balance of $40,000 and a loan balance of $80,000 at January 1. Prepare monthly cash budgets for January, February, and March. (Negatlve balances and Loan repayment amounts (If any) should be Indicated with minus sign.) Cash Budget For January, February, and March January February March 40.00 521,000 581,000 481200 040.000 478,000 518,000 530000 Beginning cash balance ash receipts Total cash available 402 500 442 500 342,700 ash payments nterest expense Preliminary cash balance Additional loan (loan repayment) Ending cash balance 800 99.000 Loan balance - Beginning of month Additional loan (loan repayment) Loan balance End of month 5 80,000

Explanation / Answer

Answer

January

February

March

Beginning Cash balance

40000

40000

78590

Cash Receipts

521000

402500

478000

Total Cash Available

561000

442500

556590

Cash payments

461200

342700

530000

Interest expense

800 [80000 x 1%]

210

0

Preliminary cash balance

$99000

$99590

$26590

Additional Loan (loan repayments)

-59000 [see Loan balance answer below]

-21000 [see Loan balance answer below]

13410 [see Loan balance answer below]

Ending cash balance

$40000

$78590

$40000

January

February

March

Loan Balances - Beginning of month

$80000

$21000

$0

Additional Loan (Loan repayment)

-59000 [preliminary cash balance is $99000, required is $40000, hence excess is used to repay loan amount]

-21000 [preliminary cash balance is $99590, required is $40000, hence excess is used to repay due loan amount fully]

13410 [preliminary cash balance is $26590, required is $40000, hence shortfall is to be borrowed as additional loan]

Loan Balance - End of month

$21000

$0

$13410

January

February

March

Beginning Cash balance

40000

40000

78590

Cash Receipts

521000

402500

478000

Total Cash Available

561000

442500

556590

Cash payments

461200

342700

530000

Interest expense

800 [80000 x 1%]

210

0

Preliminary cash balance

$99000

$99590

$26590

Additional Loan (loan repayments)

-59000 [see Loan balance answer below]

-21000 [see Loan balance answer below]

13410 [see Loan balance answer below]

Ending cash balance

$40000

$78590

$40000