Johnson & Johnson prepares the following cash budget for the month of October:

Item	Amount ($)
Beginning Cash Balance	40 billion
Cash Receipts (Sales)	80 billion
Cash Payments (Expenses)	50 billion
Ending Cash Balance	? billion

Required:

• Calculate the ending cash balance for Johnson & Johnson.
• Prepare a cash flow statement.
• Analyze the impact of a 10% decrease in cash receipts on cash balance.
• Determine the net cash flow from operating activities.
• Discuss strategies to manage cash flow fluctuations.