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Colerain Corporation is a merchandising company that is preparing a budget for the third quoner of the calendar year. The company's balance sheet as of

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Colerain Corporation is a merchandising company that is preparing a budget for the third quoner of the calendar year. The company's balance sheet as of June 30 is shown below: COLEBATN CORPORATION Balance Sheet June 30 Assets Cash Accounts receivable Inventory Plant and equipment, net of depreciation $ 91,000 137,000 63,000 310,000 Total assets $ 601,000 Liabilities and Shareholders' Equity Accounts payable Common shares Retained earnings $ 72,000 410,000 119,000 Total liabilities and shareholders' equity $ 681,000 Colerain's managers have made the following additional assumptions and estimates a. Estimated sales for July August September, and October will be $255,000, $275,000 $265.000 and $285,000, respectively b. All sales are on credit and all credit sales are collected. Each month's credit sales are collected 30% in the month of sale and 70% in the month following the sale. All of the accounts receivable at June 30 will be collected in July c. Each month's ending inventory must equal 40% of the cost of next month's sales. The cost of goods sold is 65% of sales. The company pays for 50% of its merchandise purchases in the month of the purchase and the remaining 50% in the month following the purchase All of the accounts payable at June 30 will be paid in July d Monthly selling and administrative expenses are always $76,000. Each month, $9.000 of this total amount is depreciation expense and the remaining $67.000 relates to expenses that are paid in the month they are incurred. e. The company does not plan to borrow money or pay or declare dividends during the quarter ended September 30. The company does not plan to issue any common shares or repurchase its own shares during the quarter ended September 30. Required: 1. Prepare a schedule of expected cash collections for July, August, and September. Also compute total cash collections for the quarter ended September 30 Quarter Schedule of Expected Cash Collections July August September From accounts receivable Sales on account July August September Total cash collections 20. Prepare a merchandise purchases budget for July August, and September. Also compute total merchandise purchases for the quarter ended September 30. Merchandise purchases budget July August September Quarter Budgeted cost of goods sold Total needs Required purchases 2b. Prepare a schedule of expected cash disbursements for merchandise purchases for July August, and September. Also compute total cash disbursements for merchandise purchases for the quarter ended September 30th Schedule of Cash Disbursements for Purchases July August September From accounts payable Purchase on account Total Total July August September Total cash disbursements 3. Prepare an income statement for the quarter ended September 30. (Do not leave any empty spaces; input so wherever It is required.) COLERAIN CORPORATION Income Statement For the Quarter Ended September 30 Prev 5 of 5 : Next 4. Prepare a balance sheet as of September 30. COLERAIN CORPORATION Balance Sheet September 30 Assets Total assets Liabilities and Shareholders' Equity Total liabilities and shareholders' equity

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