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It is the end of March and you have just been hired as a new management trainee by Irie Earrings Unlimited, a distributor of hand-crafted

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It is the end of March and you have just been hired as a new management trainee by Irie Earrings Unlimited, a distributor of hand-crafted earrings to various resort gift shops and craft vendors across the country. In the past, the company has done very little in the way of budgeting and at certain times of the year has experienced a shortage of cash. Since you are well trained in budgeting, based on your education at the University of Technology, Jamaica, you have decided to prepare a cash budget for the upcoming second quarter of the year. The company sells different styles of earrings, but all are sold for the same price. Actual sales of earrings for the last three months and budgeted sales for the next six months are as follows: All sales are on credit, with no discount, and payable within 15 days. However, the company has found that only 20% of a month's sales are collected in the month of sale. An additional 70% is collected in the following month, and the remaining 10% is collected in the second month following sale. Bad debts have been negligible. Data relating to purchases of merchandise is as follows: MAY Purchase s One-half of a month's purchase is paid for in the month of purchase; the other half is paid for in the following mouth. Monthly operating expenses for tise company are given below: Depreciation 14,000 Insurance is paid on an annual basis, in November of each year. The company plans to purchase $16,000 in new equipment during May and $40,000 in new equipment during June; both purchases will be for cash. The company declares dividends of $15,000 each quarter, payables in the first month of the following quarter. A listing of some of the company's ledger accounts as of March 31 is given below: Part of the budgeting program will be to establish an ongoing line of credit at a local bank. Therefore, determine the borrowing that will be needed to maintain a minimum cash balance of $50,000. If the company has an outstanding loan balance and finds itself with cash in excess of the minimum Part of the budgeting program will be to establish an ongoing lime of credit at a local bank. Therefor determine the borrowing that will be needed to maintain a minimum cash balance of $50,000. If the company has an outstanding loan balance and finds itself with cash in excess of the minimum balance, it plans to pay off the portion thereof of the loan outstanding to the extent it can do so. All borrowing will be done at the beginning of a month; any repayments will be made at the end of a month. The annual interest rate will be 12%. Interest will be computed and paid at the end of each quarter on all loans outstanding during the quarter. Required: Prepare the following for the second quarter of the year, in months and in total for the quarter: 1. A schedule of expected cash collection from customers. 2. A schedule of expected cash disbursements to suppliers for merchandise. 3. A cash budget

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