Cash Sales

25% month of sale

50% month after

16% two months after

Total cash collections

Berkner Corporation has found that 70% of its sales in any given month are credit sales, while the remainder are cash sales. Of the credit sales, Berkner Corporation has experienced the following collection pattern 25% received in the month of the sale 50% received in the month after the sale Berkner Corporatiorn Cash Collections Budget For the Months of January through March