Expected cash collections: March cash collections March collections on account: January sales February sales March sales Total cash collections Payments to suppliers: Accounts payable for inventory purchases, beginning balance March purchases Total cash payments S\&P Enterprises Cash Budget For the Month of March Cash balance, March 1 Add cash receipts: Collections from customers Total cash available Less disbursements: Payments to suppliers Selling and administrative expenses Equipment purchases Dividends paid Total disbursements Preliminary cash balance Financing: Additional loan Loan repayments Interest Total financing Cash balance, March 31