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Chapter 22 Cash Budge The control of Bridgeport Housewaresin t you to prepare money cash budget for the next three months are presented with the

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Chapter 22 Cash Budge The control of Bridgeport Housewaresin t you to prepare money cash budget for the next three months are presented with the f o rm September October November $93,000 $110,000 $152,000 Manufacturing costs 39.000 47.000 55.000 Selling and be 33.000 33,000 58.000 expenses Captal expenditures The company expects to sell about 10% of its merchandise for cash of sales on account, 70% nexpected to be collected in the month following the end the remainder the following month (second month following sale) Depreciation, instance, and property tax expense represent 89,000 of the estimated monthly manufacturing costs. The annual insurance premium is paid in January, and the annual property taxes are paid in December of the remainder of the manufacturing costs, on 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 $35.000, martie series of $50,000, and accounts receivable of $103.200 (81,000 from July and $22,200 from August sales), Sales on account for July and August were $74,000 and $81,000, respectively. Current liabities as of September 1 include $9.000 of accounts payable incurred in August for manufacturing costs. Al selling and administrative expenses are paid in cast in the period they are incurred. An estimated income tax payment of $13,000 will be made in October Bridgeport's regular quarterly dividend of 8,000 is expected to be declared in October and paid in November Management desires to maintain a minimum cash balance of $34000 1. Prepare a monthly cash budget and supporting schedules for September October and November. Assume 360 days per year for interest calculations Bridgetowsewares Inc Cash But comme 888 Required: 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 Estimated cash recipts from: Cash sales Collection of accounts receivable Total cash receipts Less estimated cash payments for: Manufacturing costs Selling and administrative expenses Capital expenditures Other purposes: Income tax 000000000 QUI DO I DOO Dividends Total cash payments Cash increase or decrease) Plus cash balance at beginning of month Cash balance at end of month Less minimum cash balance Dxcess or (deficiency)

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