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3) The following information pertains to Amigo Corporation: Month Sales Purchase

ID: 2559367 • Letter: 3

Question

3) The following information pertains to Amigo Corporation:

      Month                        Sales         Purchases

      July                         $30,000             $10,000

      August                      34,000               12,000

      September                 38,000               14,000

      October                     42,000               16,000

      November                 48,000               18,000

      December                 60,000               20,000

•    Cash is collected from customers in the following manner:

      Month of sale                                        40%

      Month following sale                             40%

      Two months following sale                    10%

      Uncollectible Accounts                               10%    

•    60% of purchases are paid for in cash in the month of purchase, and the other 40% is paid the following month.

Required: Complete the cash budget (no discounts) for the 4th quarter.

                                    October                                            November                        December

Beginning Balance:             $10,000

     

Cash Collections from:

      August                              

      September                                                       

      October                                                                                          

      November                                                                                     

      December                                                                                      

                                 ---------------                                             ---------------                        -----------------

Total Cash Collections             

Total Cash Available  

Cash Payments from:

      September                         

      October                                                           

      November                                                                                     

      December                                                                                      

                                  --------------                                            ----------------                        -------------------

Total Cash Payments                                             

Ending Cash Balance

Amigo has $50,000 principal loan balance and needs to pay it, but also needs to keep a $10,000 minimum balance. What month is the earliest that Amigo can pay off this loan while keeping the minimum cash balance? ___________________   

Explanation / Answer

f* Loan payment:

In October before paying loan 30200 balance exists, if 10000 minimum balance maintained towards loan 20200 can be made. Similarly in November 22600 repayment made. In december towards loan= 50000-20200-22600= 7200 balance unpaid which is cleared in December.

Hence Amigo pay off this loan in December

Aug Sep October November December Sales 34000 38000 42000 48000 60000 Purchases 12000 14000 16000 18000 20000 a Beginning Balance: 10000 10000 10000 Cash Collections from:      August                               3400                -                  -        September                                                        15200 3800      October                                                                                           16800 16800 4200      November                                                                                      19200 19200      December                                                                                       24000 b Total Cash Collections              35400 39800 47400 Total Cash Available   Cash Payments from:      September                          5600      October                                                            9600 6400      November                                                                                      10800 7200      December                                                                                       12000 c Total cash payments 15200 17200 19200 d=a+b-c Ending cash balance 30200 32600 38200 e Desired balance 10000 10000 10000 f* Loan payment 20200 22600 7200 g=d-f Closing balance 10000 10000 31000
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