indicated by a minus sign. \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Collections and purchases worksheet } & \multicolumn{2}{|r|}{ July } & \multicolumn{3}{|c|}{ August September } & \multirow[t]{2}{*}{ October } & \multicolumn{2}{|r|}{ November } & December \\ \hline & & & & & & & & & \\ \hline Sales (gross) & $ & $ & $ & $ & $ & & $ & & \\ \hline \multicolumn{10}{|l|}{ Collections } \\ \hline During month of sale & $ & $ & $ & $ & $ & & $ & & \\ \hline \multicolumn{10}{|l|}{ During 1st month after sale } \\ \hline \multicolumn{10}{|l|}{ During 2nd month after sale } \\ \hline Total collections & $ & $ & $ & $ & $ & & $ & & \\ \hline \multicolumn{10}{|l|}{ Purchases } \\ \hline Labor and raw materials & $ & $ & $ & $ & $ & & $ & & \\ \hline \begin{tabular}{l} Payments for labor and raw \\ materials \end{tabular} & $ & $ & $ & $ & $ & & $ & & \\ \hline \multicolumn{10}{|l|}{ Cash gain or loss for month } \\ \hline Collections & $ & $ & $ & $ & $ & & $ & & \\ \hline \begin{tabular}{l} Payments for labor and raw \\ materials \end{tabular} & $ & $ & & $ & $ & & $ & & \\ \hline General and administrative salaries & & & & & & & & & \\ \hline Lease payments & & & & & & & & & \\ \hline Miscellaneous expenses & & & & & & & & & \\ \hline Income tax payments & & & & & & & & & \\ \hline Design studio payment & & & & & & & & & \\ \hline Total payments & $ & $ & $ & $ & $ & & $ & & \\ \hline Net cash gain (loss) during month & $ & $ & $ & $ & $ & & $ & & \\ \hline \end{tabular} Loan requirement or cash surplus Cash at start of month Cumulative cash Target cash balance Cumulative surplus cash or loans outstanding to maintain $90,000 target cash balance \begin{tabular}{|c|c|c|c|c|c|} \hline$ & $ & $ & $ & $ & $ \\ \hline$ & $ & $ & $ & $ & $ \\ \hline \end{tabular} indicated by a minus sign. \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multirow[b]{2}{*}{ Collections and purchases worksheet } & \multicolumn{2}{|r|}{ July } & \multicolumn{3}{|c|}{ August September } & \multirow[t]{2}{*}{ October } & \multicolumn{2}{|r|}{ November } & December \\ \hline & & & & & & & & & \\ \hline Sales (gross) & $ & $ & $ & $ & $ & & $ & & \\ \hline \multicolumn{10}{|l|}{ Collections } \\ \hline During month of sale & $ & $ & $ & $ & $ & & $ & & \\ \hline \multicolumn{10}{|l|}{ During 1st month after sale } \\ \hline \multicolumn{10}{|l|}{ During 2nd month after sale } \\ \hline Total collections & $ & $ & $ & $ & $ & & $ & & \\ \hline \multicolumn{10}{|l|}{ Purchases } \\ \hline Labor and raw materials & $ & $ & $ & $ & $ & & $ & & \\ \hline \begin{tabular}{l} Payments for labor and raw \\ materials \end{tabular} & $ & $ & $ & $ & $ & & $ & & \\ \hline \multicolumn{10}{|l|}{ Cash gain or loss for month } \\ \hline Collections & $ & $ & $ & $ & $ & & $ & & \\ \hline \begin{tabular}{l} Payments for labor and raw \\ materials \end{tabular} & $ & $ & & $ & $ & & $ & & \\ \hline General and administrative salaries & & & & & & & & & \\ \hline Lease payments & & & & & & & & & \\ \hline Miscellaneous expenses & & & & & & & & & \\ \hline Income tax payments & & & & & & & & & \\ \hline Design studio payment & & & & & & & & & \\ \hline Total payments & $ & $ & $ & $ & $ & & $ & & \\ \hline Net cash gain (loss) during month & $ & $ & $ & $ & $ & & $ & & \\ \hline \end{tabular} Loan requirement or cash surplus Cash at start of month Cumulative cash Target cash balance Cumulative surplus cash or loans outstanding to maintain $90,000 target cash balance \begin{tabular}{|c|c|c|c|c|c|} \hline$ & $ & $ & $ & $ & $ \\ \hline$ & $ & $ & $ & $ & $ \\ \hline \end{tabular}