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6. The expected sales for Uptown Clothing in the month of May are shown in the t

ID: 2598156 • Letter: 6

Question

6. The expected sales for Uptown Clothing in the month of May are shown in the table below. Chelsea Rogers, the owner, gives credit to a select group of customers (20 percent of sales), but all others must pay cash Of Chelsea's credit customers, 80 percent pay her the month after the sale and 20 percent pay the following month s Chelsea pays cash for 10 percent of her purchases. The other 90 percent she pays off by the end of the next month. Chelsea's operating expenses are paid the month after incurrence. Her operating expenses are about S7,000 each month, $500 of which is depreciation. Selling expenses have a fixed and a variable component The fixed is $1,500 a month, and the variable is 10 percent of sales. Chelsea began May with $9,000 in cash. March April May Sales $130,000 140,000 150,000 Purchases $120,000 125,000 130,000 Prepare a cash budget to determine Uptown Clothing's ending cash balance for May. Use atached accounting paper.

Explanation / Answer

Answer:

Cash Budget

For the Month of May

Cash receipts:

Sales from two months previous (0.2 *0.2 * $130,000)

5200

Sales from previous month (0.2 * 0.8 * $140,000)

22400

Sales from current month (0.8 * $150,000)

120,000

Total cash receipts

147600

Cash payments

Purchases from two months previous ($125,000 * 0.9)

112500

Purchases from current month ($130,000 * 0.10)

13000

Operating expenses

6500

Selling expenses

1500

Sales commissions (0.10 * $150,000)

15000

Total cash payments

148500

Cash increase (decrease)

-900

Beginning cash balance

9000

Ending cash balance

8100

Cash Budget

For the Month of May

Cash receipts:

Sales from two months previous (0.2 *0.2 * $130,000)

5200

Sales from previous month (0.2 * 0.8 * $140,000)

22400

Sales from current month (0.8 * $150,000)

120,000

Total cash receipts

147600

Cash payments

Purchases from two months previous ($125,000 * 0.9)

112500

Purchases from current month ($130,000 * 0.10)

13000

Operating expenses

6500

Selling expenses

1500

Sales commissions (0.10 * $150,000)

15000

Total cash payments

148500

Cash increase (decrease)

-900

Beginning cash balance

9000

Ending cash balance

8100

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