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1. Joe Beach owns Get Beached Kayak Tours, a company that specializes in multi day kayak trips. This company has needed to shut down during

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1. Joe Beach owns Get Beached Kayak Tours, a company that specializes in multi day kayak trips. This company has needed to shut down during the Covid crisis but is now making a revised plan/budget for the future. They anticipate being able to open and resume tours on August 1so they want to make a new budget for August, September and October of this year. Estimates done last year are no longer valid as no one anticipated this crisis. At this point they anticipate that their balance sheet on July 31, 2020 will look like this: Budgeted Balance Sheet 31-Jul-20 Assets WHALES & WILDERNESS Cash $5,000 GLAMPING Prepaid Insurance $1,500 4 DAYS Equipment $10,000 Less: Accumulated Depreciation ($1,600) Total Assets $14,900 Liabilities and Equity Accounts payable $800 Common shares $7,900 Retained Earnings $6,200 BRITISH COLUMBIA, CANADA BLACKESH SOUND, BRITISH COLUMBIA Total Liabilities & Equity $14,900 FROM CAD $1895 VIEW TOUR DATES The prepaid insurance represents 3 months of insurance. The $10,000 in equipment is depreciated at $200 per month and accounts payable will be paid in August. The company gets a discount if they buy their supplies in bulk so they plan to purchase $1,000 worth of supplies at the beginning of August. $500 of these supplies will be used in August, $200 in September and $250 in October. Each tour sold includes kayak rental, guides, camping and food for 4 days. The sales manager thinks that they can sell 40 The prepaid insurance represents 3 months of insurance. The $10,000 in equipment is depreciated at $200 per month and accounts payable will be paid in August. The company gets a discount if they buy their supplies in bulk so they plan to purchase $1,000 worth of supplies at the beginning of August. $500 of these supplies will be used in August, $200 in September and $250 in October. Each tour sold includes kayak rental, guides, camping and food for 4 days. The sales manager thinks that they can sell 40 4-day tours in August, 35 4-day tours in September and 10 4-day tours in October. The average price per tour is $1,895. 60% of all tours are sold on account and collected in the month following the sale. New kayaks will need to be purchased in August for a total of $2,000. These kayaks will be used for 3 years, then be sold for $200 Wages for guides and administrative staff are estimated at $15,000 for August, $13,000 for September and $8,000 for October. Staff are paid in the month worked. Get Beached Kayak Tours contracts Yummy Food Catering Company to provide all the food for guests. Food costs are $125 per person per day (figure out how many days in total each month). Half of each month's food costs are paid in the month of sale; the other half is paid in the next month (payment terms 15 days). The owners (shareholders) of the company have not been paid all year. The company is planning to declare and pay a $20,000 dividend in October. "Tour Details and Images." Spirit of the West Adventures, Spirit of the West Adventures - Kayaking, 11 Mar. 2020, www.kayakingtours.com/kayak-trips. Required: In excel, create an operating budget (budgeted income statement) and a cash budget for AURUS M o gul, 3200 16 September and $250 in October. Each tour sold includes kayak rental, guides, camping and food for 4 days. The sales manager thinks that they ca 4-day tours in August, 35 4-day tours in September and 10 4-day tours in October. The average price per tour is 60% of all tours are sold on account and collected in the month following the sale. New kayaks will need to be purchased in August for a total of $2,000. These kayaks will be used for 3 years, the for $200. Wages for guides and administrative staff are estimated at $15,000 for August, $13,000 for September and $8,0 October. Staff are paid in the month worked. Get Beached Kayak Tours contracts Yummy Food Catering Company to provide all the food for guests. Food cos $125 per person per day (figure out how many days in total each month). Half of each month's food costs are p- the month of sale; the other half is paid in the next month (payment terms 15 days). The owners (shareholders) of the company have not been paid all year. The company is planning to declare and $20,000 dividend in October. "Tour Details and Images." Spirit of the West Adventures, Spirit of the West Adventures - Kayaking, 11 Mar. 2020, www.kayakingtours.com/kayak-trips/. Required: In excel, create an operating budget (budgeted income statement) and a cash budget for August, September and October. Also make a budgeted balance sheet for October 31,2020

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