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ABC Company is considering whether to open a new distribution center. The center would open January 1, 2015. To make the decision, the planning committee requires a master budget for the center's first quarter of operation (January, February, and March of 2015) Required You are to construct the first quarter master budget based on the following expectations: a. January sales are estimated to be S400,000 of which $100,000 will be cash sales and S300,000 will be on credit. The company expects sales to grow 10% per month for the first few months of operation. Prepare a sales budget for the first quarter b. The company expects to collect 100% of accounts receivable in the month following the sale. Prepare a schedule of expected cash receipts for the first quarter he information developed in requirements a and b to determine the amount o accounts receivable on the March 31 pro forma balance sheet and the amount of sales on the first quarter pro forma income statement d. Cost of goods sold will be 60% of sales. Company policy is to budget an ending inventory balance equal to 25% of the next month's projected cost of goods sold Assume ABC Company expects April cost of goods sold to be S314,000. Prepare an inventory purchases budget. e. All inventory purchases are on account. The company pays 70% of accounts payable in the month of purchase. It pays the remaining 30% in the following month. Prepare a schedule of expected cash payments for inventory purchases e information developed in requirements dand e to determine the amount o cost of goods sold on the first quarter pro forma income statement and the amounts of ending inventory and accounts payable on the March 31 pro forma balance sheet g. Budgeted monthly selling and administrative expenses are Salary Expense (Fixed) S24,000 5% of Sales Sales Commissions Su 2% of Sale ies Expense S 1.400 Utilities (Fixed Depreciation on Center Equipment (Fixed) S 750 Rent (Fixed) S 3.600 S 900 Miscellaneous (Fixed)