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CASH FLOW BUDGETING 12. All new borrowing needed will be current borrowing except as indicated in 3 above. To simplify calculations, borrow and repay loans

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CASH FLOW BUDGETING 12. All new borrowing needed will be "current" borrowing except as indicated in 3 above. To simplify calculations, borrow and repay loans in even S100 units. This problem involves working out a cash flow budget for 2008. The following information should be all that is needed to complete this problem. The information is in no particular order so carefully check to be sure you have used it all before finishing the problem. Round everything to the nearest whole dollar. 13. Interest rate is 12% per year or 1% per month on current borrowing. Repay oldest current borrowing first and pay interest only on the amount of principal repaid. Complete a cash flow budget and answer the questions that follow 14. Maintain $1000 monthly minimum balance anything between $950 and S1050 is okay). 2008 Estimated Expenses Beginning inventory (January 1, 2008): Wheat, 8,500 bu. to sell in January of 2008 Beef cows, 140 head Prices to use: Beef calves - 70 cents per pound Yields: 90% calf crop Wheat-$3.40 per bushel 32 bu. per Cotton - 72 cents per 575 lbs per acre acre pound Additional Information 1. Sells all calves in August at average weight of 450 lbs. (Assume no replacements kept.) 1. Hired labor $18,000 per year, equal amount each month 2. Feed and grain $6,000 per year, 1/2 in March, 1/2 in December 3. Chemicals $14,400 per year, 1/2 in April, 1/2 in August 4. Machinery hire $2,800 in October 5. Machinery repairs $6,800 per year, half in May, 1/2 in September 6. Building repairs $4,000 in November 7. Livestock expenses S4,800 per year, equal amount each month 8. Fertilizer $14.000 in February 9. Gas, fuel, oil $7,200 per year, 1/2 in April, 1/2 September 10. Property taxes $1,400 per year, 1/2 in June, 1/2 in November 11. Insurance for farm $3,000 in February 12. Farm share of auto and pickup $4,800 per year, equal amount each month 13. Utilities $3,600 per year, equal amount cach month 14. Miscellaneous $2,400 per year, equal amount each month 15. Seed $5,400 in February 2. Will raise 300 acres of cotton and 450 acres of wheat in 2008 3. Plans to trade for a new pickup in March, paying $18,500 cash difference. There will be a new intermediate term loan of $14,000 to help pay for it. 4. The new intermediate loan on the pickup will have a semi- annual payment due in August of $2,300 for principal and $750 for interest. 5. Will sell a bull in April for $800 and buy a replacement in May for $2.000 Payment Due 6. Income and Social Security tax of $15,200 due in March. Debt Situation as of 1/1/2008 in 2008 Princ. Interest 7. Family living expenses of $3,000 per month 8. Personal life insurance premium of $2,000 due in April. Balance Month due Current loans $25,000 Noncurrent loans S205,000 $25,000 $2,000 February 9. Cash on hand January 1, 2008, S12,000. $15,500 $16,400 May 10. Assume all 2004 cotton sold at harvest in October and all wheat produced in 2008 is stored for sale in 2009. Question 1: If you were the banker, would you approve a new $80,000 noncurrent loan in July for the purchase of a $115,000 combine? Why or why not? 11. Spouse's non-farm job nets $1,500 per month after all deductions

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