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Cash Budget The contrailer of Bridgeport Housewares Inc. Instructs you to prepare a monthly cash budget for the next three months. You are presented with

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Cash Budget The contrailer of Bridgeport Housewares Inc. Instructs you to prepare a monthly cash budget for the next three months. You are presented with the following budget Information: September October November Sales 74,000 $121,000 $156,000 $195,000 Manufacturing costs 51,000 67,000 70,000 Selling and administrative 42,000 47,000 expenses Capital expenditures 47,000 The company expects to sell about 10% of its merchandise for cash. Of sales on account, 70% are expected to be collected in the month following the sale and the remainder the following month (second month following sale). Depreciation, Insurance, and property tax expense represent $8,000 of the estimated monthly manufacturing costs. The annual Insurance premium is paid in January, and the annual property taxes are paid in December. Or the remainder of the manufacturing con 80% are expected to be paid in the month in which they are incurred and the balance in the following month. Current assets as of September 1 include cash of $46,000, marketable securities of $65,000, and accounts receivable of $135,100 ($29,100 from July sales and $106, from August sales). Sales on account for July and August were $97,000 and $106,000, respectively. Current abilities as of September 1 include $8,000 of accounts payable incurred in August for manufacturing costs. All selling and administrative expenses are paid in cash in the period they are incurred. An estimated Income tax payment of $19,000 will be made in October. Bridgeport's regular quarterly dividend of $8,000 is expected to be declared in October and paid in November. Managemen desires to maintain a minimum cash balance of $45,000 Required: 1. Prepare a monthly cash budget and supporting schedules for September, October, and November. Assume 360 days per year for interest calculations. Adnannt Mars Inn 1. Prepare a monthly cash budget and supporting schedules for September October, and November. Assume 360 days per year for interest calculations. Bridgeport Housewares Inc. Cash Budget For the Three Months Ending November 30 September October November Estimated cash receipts from: Cash sales Total cash receipts Less estimated cash payments for: Other purposes DO O QUE DI Opu Do Total cash payments Cash balance at end of month Total cash receipts Less estimated cash payments for: Other purposes DI 0 0 0 OQUE Total cash payments Cash balance at end of month Excess or (deficiency) 2. On the basis of the cash budget prepared in part (1), what recommendation should be made to the controller? The budget indicates that the minimum cash balance be maintained in November. This situation can be corrected by and/or by the of the marketable securities, if they are held for such purposes. At the end of September and October, the cash balance the minimum desired balance

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