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A merchandising company prepares its master budget on a quarterly basis. The following data has been assembled to assist in preparation of the master budget

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A merchandising company prepares its master budget on a quarterly basis. The following data has been assembled to assist in preparation of the master budget for the second quarter. a. As of March 31 (the end of the prior quarter), the company's balance sheet showed the following account balances: $283,700$283,700 b. Actual sales for March and budgeted sales for April - July are as follows: c. Sales are 20% for cash and 80% on credit. All payments on credit sales are collected in the month following the sale. The Accounts Receivables at march 31 are a result of March credit sales. d. The company's gross margin percentage is 40% of sales. e. Monthly expenses are budgeted as follows: salaries and wages at $7,500 per month, shipping at 6% of sales, advertising at $6,000 per month, other expenses at 4% of sales. Depreciation, including depreciation on new assets acquired during the quarter, will be $6,000 per quarter. f. Each month's ending inventory should equal 30% of the following month's cost of goods sold. B. Half of the month's inventory purchases are paid for in the month of the purchase and half in the following month. h. Equipment purchases during the quarter will be as follows: April $11,500 and May $3,000. i. Dividends totaling $3,500 will be declared and paid in June. j. Management wants to maintain a minimum cash balance of $8,000. The company has an agreement with a local bank that allows the company to borrow in increments of $1,000 at the beginning of each month, up to a maximum loan balance of $20,000. The interest rate on these loans is 1% per month and for simplicity we will assume that interest is not compounded. The company would, as far as it is able, repay the loan plus accumulated interest at the end of the quarter. Required: 1. A) Sales Budget B) Schedule of expected cash collections. 2. A) Merchandise purchases budget B) Schedule of cash disbursement for purchases 3. Schedule of cash disbursements for selling and administrative expenses 4. Cash Budget 5. Budgeted Income Statement 6. Budgeted Balance Sheet

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