C Paste BIU EE D Merge & Center $ % 8 B24 fx D E 0 H 1 Cash Budgeting 3 Colections during month of sale 4 Collections during is month after sale 5 Collections durng 2nd month after sale & General and administrative salaries 7 Lease payments Depreciation charges Miscellaneous expenses 10 Income tax payments (Sep & Dec) 11 New design studio payment (O) 12 Cash on hand on July 1 | War I ca A la la re 14 Salos adjustment factor 105 75% 15% 536.000 $12,000 $48,000 $5,400 164 000 $175.000 $122,000 $85,000 0 IS 16 July $340,000 $102,000 August September $510,000 5680.000 5833,000 5255,000 October $340.000 $221.000 November December $340,000 $85,000 $136.000 585,000 January $ 170,000 19 22 July August September October November December May June 17 Sales $170,000 $170,000 18 Costs of labor and water $85,000 $85.000 20. Preparing a monthly cash budget for the last 6 months of 2021 21 The Cash Budget May June 33 Collections and purchases won 24 Sales gross 25 Collections 26 During month of sale 27 During 1st month after sale 21 During 2nd month for sale 29 Total collections 30 Purchase 31 Labor and raw material 32 Payments for labor and raw materias 33 D G 3 34 Canh gain orbe for month 35 Colections 35 Payments for labor and raw materials 37 General and administratie sans 33 Lease payments 39 Miscellaneous expenses 40 Income tax payments 41 Design studio payment @ Total payments u Not cash gain during month 44 45 Loan moment or cash surplus 46 Cash at start of month 47 Cumulative cash 4 Target cash balance Cumulative surplus cash or an outstanding to 29 maintain the target cash bace October November December 51 b. Preparing monthly estimates of the required financing or excess funds July August September 53 Requind financing or excess Funds 55. Doing a sensitivity analysis that shows the effects of the change in sales and the collection forms 56 Maximum loan required SNA 57 Change in sales (14) 59 Maximum loan required % Collections in 2nd month (BS) 30% 60% 60 0% 15% 45% 75% 90% 61 RRRRRRRSED B38853SRENE -100% -75% 64 -50% -25% 0% 25% 50% 75% 66 67 68 100% 70 71 72