Beginning cash balance

Add Receipts

Accounts receivable

Credit sales$-1$st

Credit sales$-2$nd

Credit sales$-3$rd

Credit sales$-4$th

Total cash receipts

Total cash available

Less Disbursements

Material purchases

Direct labour

Factory overhead

Selling and administrative expenses

Purchase of equipment

Total cash disbursements

Excess $($Deficiency$)$ of cash receipts over cash disbursements

Financing

Borrowing

Less Repayment

Less Interest expense

Total financing

Ending cash balance