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. . 2. (12 points) Weldon Industrial Gas Corporation supplies acetylene and other compressed gases to industry. Data regarding the store's operations follow: The company

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. . 2. (12 points) Weldon Industrial Gas Corporation supplies acetylene and other compressed gases to industry. Data regarding the store's operations follow: The company sells each unit for $45. Budgeted Sales: Month October November December January Sales in Units 30,000 25,000 40,000 30,000 Collections are expected to be 70% in the month of sale, 30% in the month following the sale. The A/R balance at September 30th will be collected in full in October The cost of the merchandise is $38 per unit. In addition to meeting the current month's sales demand, management wants to maintain and ending inventory balance of 10% of the next month's sales. The beginning inventory balance at October Ist is 3,000 units. Payment for merchandise is made as follows: % paid in the month of the purchase. Va paid the month following the purchase. The A/P balance at September 30th will be paid in full in October. A dividend was paid in October for $500,000. Minimum cash balance is $100,000. The company has a line of credit for $500,000 at an annual interest rate of 12% Loans are taken out on first day of month borrowed and repaid at the end of the quarter with interest . . . . . . . Balance Sheet September 30 Assets Cash Accounts receive Inventory Property, plant and equipment (net of $200,000 accumulated depreciation) Total assets $ 100,000 250,000 114,000 866400 S210400 Liabilities and Stockholders' Equity Accounts payable $ 300,000 Common stock 582,000 Retained earnings 448.400 Total liabilities and stockholders' equity S122400 Required 4. Prepare a Sales Budget for October, November December, and Quarter b. Prepare a schedule of Expected Cash Collections for October November, December, and Quarter c. Prepare a Merchandise Purchases Budget for October November December and Quarter 4. Prepare a Schedule of Expected Cushi Disbursements for October November December, and Quarter Prepare Cash Budgets for October, November December, and Quarter Sales Budget October November December Quarter Units Sold Sales Price per unit Total Sales December Quarter Schedule of Expected Cash Collections October November Beginning A/R $250,000 October Sales November Sales December Sales Total Purchases Budget October November December Quarter Budgeted Sales (units) +Desired ending inv. total needs -Beginning Inv. (3,000) =Total Purchases Xcost per unit -Total purchase COST December Quarter Schedule of Expected Cash Disbursements October November Beginning A/P $300,000 October Purchases November Purchases December Purchases Total Cash Budget November December October $100,000 Quarter Beginning Cash bal. +Cash collections =Cash Available Less: Cash Disburse. For Purchases Dividend Total cash disburse. Excess/(Deficiency) Borrowing Repayment Interest Endine Cash bal

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