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Graham Potato Company has projected sales of $13,800 in September, $16,500 in Oc

ID: 2735056 • Letter: G

Question

Graham Potato Company has projected sales of $13,800 in September, $16,500 in October, $23,800 in November, and $19,800 in December. Of the company's sales, 25 percent are paid for by cash and 75 percent are sold on credit. Experience shows that 40 percent of accounts receivable are paid in the month after the sale, while the remaining 60 percent are paid two months after. Determine collections for November and December.

      Also assume Graham’s cash payments for November and December are $20,000 and $12,500, respectively. The beginning cash balance in November is $5,000, which is the desired minimum balance.

Prepare a cash budget with borrowing needed or repayments for November and December. (Leave no cells blank - be certain to enter "0" wherever required. Negative amounts should be indicated by a minus sign. Assume the November beginning loan balance is $0.)


      Also assume Graham’s cash payments for November and December are $20,000 and $12,500, respectively. The beginning cash balance in November is $5,000, which is the desired minimum balance.

Explanation / Answer

Graham,Company

Cash Receipts Schedule

     September

       October

     November

      December

  Sales

13800

16500

23800

19800

  Credit sales

10350

12375

17850

14850

  Collections:

     Cash sales

5950

4950

     One month after sale

4950

7140

     Two months after sale

6210

7425

  Total cash receipts

17110

19515

Graham Potato Company

Cash Budget

November

December

  Total cash receipts

17110

19515

  Total cash payments

-20000

-12500

  Net cash flow

-2890

7015

  Beginning cash balance

5000

5000

  Cumulative cash balance

2110

12015

  Monthly borrowing (repayment)

2890

-2890

  Ending cash balance

5000

9125

  Cumulative loan balance

$

2890

0

Graham,Company

Cash Receipts Schedule

     September

       October

     November

      December

  Sales

13800

16500

23800

19800

  Credit sales

10350

12375

17850

14850

  Collections:

     Cash sales

5950

4950

     One month after sale

4950

7140

     Two months after sale

6210

7425

  Total cash receipts

17110

19515