assuming minimum cash on hand requirements are $10,000 a month through May, increase to $15,000 in June and July, increase further to $20,000 in August and September, and return to the $10,000 per month level beginning in October.

Monthly Net inflow need from increase in min- beg min cash - cumulative cash Cash Disburse- Min cash need end min cashamount Month January February March April Cash Receipts ments June July August September October November December $100,000 $90,000 $80,000 $100,000 $120,000 $160,000 $200,000 $250,000 $250,000 $200,000 $140,000 $100,000 $100,000 $10,000 $110,000 $10,000 $110,000 $10,000 $150,000 $10,000 $180,000 $10,000 $180,000 $15,000 $180,000 $15,000 $180,000 $10,000 $150,000 $10,000 $110,000 $10,000 $100,000 $10,000 $100,000 $10,000