EX 6.1 A

1. Cash Beginning Balance $110,000
2. Cash Receipt $27,000 in January plus 13% monthly increase
3. Cash Disbursement $11,500 in January plus 4.5% monthly increase
4. The company tries to keep at least $6,000 cash as a buffer against unexpected cash needs.

Exhibit 6 Cash budget

January February March April May June Total

Beginning Balance

Cash Receipt

Total Available

Cash Disbursements

Indicated Balance

Excess (defficiency)

Borrow

Repay

Ending Balance