Budgeting Cash Whitney's, Inc., sells on terms of 5% discount for "cash and carry" or 2/10, n/30 and estimates its total sales for the second calendar quarter of next year as follows: April, $450,000 May, $360,000 and june, $540,000. An analysis of operations indicates the following customer collection patterns: Cash at time of sale 15% 1096 2096 10%