determine the revenues, construction costs, cash reciepts, and cash disbursements for the construction project.

The second project began in November and will continue for 16 months. The estimated bill to the project's owner and construction costs by month for the second project are shown in Table 14-20 The owner holds 5% retention on all payments. No retention is expected to be released next year. Table 14-2 Bill to Owner and Construction Costs for the Second Project Cost Month to Owner Material (5) Labor (6 Sub Other November 144 000 13,000 40.000 37 000 8.000 December 160,000 50000 65,000 18.000 15.000 January 320.000 95.000 39.000 330 17 000 February 256 000 85.000 35.000 38.000 201000 March 288 000 85000 1.000 69.000 21.000 April 320.000 82.000 78,000 104.000 22.000 May 320 000 75.000 81.000 107 000 21.000 June 320,000 65.000 89.000 127.000 2000 July 320,000 62.000 59,000 139.000 20.000 August 256 000 57.000 55.000 95.000 21.000 Saptarnbar 192.000 45,000 49.000 58.000 18.000 October 150.000 35.000 39.000 51000 18,000 November 192.000 30,000 33,000 92.000 157.000 December 36.000 25.000 19.000 31.000 10.000 January 58.000 14.000 20,000 19.000 8.000 February 30.000 7.000 7.000 5000 3.000 Tot 3432,000 850.000 857.000 1,077,000 264.000 GO