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Expected cash collections in December are: A. $230,000 B. $184,000 C. $233,400 D. $49,400

2. The cost of December merchandise purchases would be: A. $141,700 B. $169,000 C. $81,900 D. $149,500

3. December cash disbursements for merchandise purchases would be: A. $141,700 B. $149,500 C. $157,300 D. $81,900

4. The difference between cash receipts and cash disbursements for December would be: A. $55,800 B. $37,900 C. $93,700 D. $17,900

5. The net income for December would be: A. $60,200 B. $37,900 C. $40,200 D. $55,800

6. The cash balance at the end of December would be: A. $180,500 B. $153,500 C. $82,800 D. $27,000

7. The accounts receivable balance, net of uncollectible accounts, at the end of December would be: A. $46,000 B. $93,100 C. $43,700 D. $81,300

8. Accounts payable at the end of December would be: A. $81,900 B. $141,700 C. $59,800 D. $149,500

9. Retained earnings at the end of December would be: A. $380,400 B. $418,300 C. $471,300 D. $466,400

Albert Farm Supply is located in a small town in the rural west. Data regarding the store's operations follow: - Sales are budgeted at $260,000 for November, $230,000 for December, and $210,000 for January. - Collections are expected to be 80% in the month of sale, 19% in the month following the sale, and 1% uncollectible. - The cost of goods sold is 65% of sales. - The company desires to have an ending merchandise inventory at the end of each month equal to 60% of the next month's cost of goods sold. Payment for merchandise is made in the month following the purchase. - Other monthly expenses to be paid in cash are $20,300. - Monthly depreciation is $20,000. - Ignore taxes