a$.$ Management expects to sell equipment that cost $$15,000$ at a gain of $$8,000.$ Accumulated depreciation on this equipment is $$10,000.$

b$.$Management expects to sell $7,500$ cases of water in August and $9,300$ cases in September. Each case sells for $$18.$ Cash sales average $10\%$ of total$$ sales, and credit sales make up the rest.$$ Three$-$fourths of credit sales are collected in the month of$$ sale, with the balance collected the following month.

c$.$The company pays rent and property taxes of $ $4,400$ each month. Commissions and other selling expenses average $10\%$ of sales. Agua Fresca pays$$ one$-$half of commissions and other selling expenses in the month$$ incurred, with the balance paid the following month.