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Fill in the blanks in the excel. Cash budget-Basic Grenoble Enterprises had sale

ID: 2818874 • Letter: F

Question

Fill in the blanks in the excel.

Cash budget-Basic Grenoble Enterprises had sales of $50,300 in March and S60,200 in April. Forecast sales for May, June, and July are S70,500, $79,700, and $100,000 respectively. The firm has a cash balance of $4,600 on May 1 and wishes to maintain a minimum cash balance of $4600·Given the following data, prepare and interpret a cash budget for the months of May, June, and July (1) The firm makes 15% of sales for cash, 59% are collected in the next month, and the remaining 26% are collected in the second month following sale (2) The firm receives other income of S2,400 per month (3) The firm's actual or expected purchases, all made for cash, are $49,700, $69,900, and S79,700 for the months of May through July, respectively (4) Rent is $3,500 per month (5) Wages and salaries are 9% of the previous month's sales (6) Cash dividends of $3,300 will be paid in June (7) Payment of principal and interest of $4,100 is due in June (8) A cash purchase of equipment costing S6,500 is scheduled in July (9) Taxes of $5,600 are due in June Complete the first month of the cash budget for Grenoble Enterprises below: (Round to the nearest dollar. Please input all the values in the table before checking your answers.) March April S 50,300 S 60,200 S 70,500 May Sales Cash sales Lag 1 month Lag 2 months Other income 7,545 9,030 S10575 Total cash receipts

Explanation / Answer

Statement of Cash budget:

Particulars

March

April

May

June

July

Sales

50,300

60,200

70,500

79,700

1,00,000

Cash Sales @15%

10,575

11,955

15,000

Lag 1 Month @59%

35,518

41,595

47,023

Lag 2 Month @26%

13,078

15,652

18,330

Other Income

2,400

2,400

2,400

Total Cash Receipts (a)

61,571

71,602

82753

Disbursements:

Purchases

49,700

69,900

79,700

Rent

3,500

3,500

3,500

Wages and Sararies

5,418

6,345

7,173

Dividends

3,300

Principal and Interest

4,100

Equipment

6,500

Tax

5,600

Total Cash Disbursements (b)

58,618

92,745

96,873

Net Cash Flow (a-b)

2,953

-21,143

-14,120

Add Beginning Cash

4,600

4,600

4,600

Total Available Cash

7,553

-16,543

-9,520

Required Total Financing

-

21,143

14,120

Excess cash (invest in marketable security)

2,953

-

-

Ending Cash Balance

4,600

4,600

4,600

Particulars

March

April

May

June

July

Sales

50,300

60,200

70,500

79,700

1,00,000

Cash Sales @15%

10,575

11,955

15,000

Lag 1 Month @59%

35,518

41,595

47,023

Lag 2 Month @26%

13,078

15,652

18,330

Other Income

2,400

2,400

2,400

Total Cash Receipts (a)

61,571

71,602

82753

Disbursements:

Purchases

49,700

69,900

79,700

Rent

3,500

3,500

3,500

Wages and Sararies

5,418

6,345

7,173

Dividends

3,300

Principal and Interest

4,100

Equipment

6,500

Tax

5,600

Total Cash Disbursements (b)

58,618

92,745

96,873

Net Cash Flow (a-b)

2,953

-21,143

-14,120

Add Beginning Cash

4,600

4,600

4,600

Total Available Cash

7,553

-16,543

-9,520

Required Total Financing

-

21,143

14,120

Excess cash (invest in marketable security)

2,953

-

-

Ending Cash Balance

4,600

4,600

4,600

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