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Kellogg Company's financial managers are meeting with the company's bank to renew their line of credit and discuss their investment needs. They have prepared the

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Kellogg Company's financial managers are meeting with the company's bank to renew their line of credit and discuss their investment needs. They have prepared the company's operating cash budget for the last six months of the year. The following budget assumptions were used to construct the budget: - Kellogg's total sales for each month were first calculated in the sales budget and are reflected on the first line of the cash budget. - Kellogg's sales are made on credit with terms of 2/10, net 30. Kellogg's experience is that 15% is collected from customers who take advantage of the discount, 75% is collected in the second month, and the last 10% is collected in the third month after the sale. The budget assumes that there are no bad debts. - The cost of materials averages 50% of Kellogg's finished product. The purchases are generally made one month in advance of the sale, and Kellogg pays its suppliers in 30 days. Accordingly, if July sales are forecasted at $99.00 million, then purchases during June would be $49.50 million ( $99.00 million 50% ), and this amount would be paid in July. - Other cash expenses include wages and salaries at 16% of monthly sales, monthly rent of $36.00 million, and other expenses equal to 5% of monthly sales. Estimated tax payments of $175.50 million and $185.40 million are required to be paid on July 15 and October 15, respectively. In addition, a $900.00 million payment for a new plant must be made in September. - Assume that Kellogg's targeted cash balance is $145.99 million, and the estimated cash on hand on July 1 is $145.99 million. Kellogg Company ($millions) Cash Budget two months previously Total cash receipts Cash disbursements Payments for credit $45.00$45.45$46.35$48.60$49.50 purchases Wages and salarles Rent Other expenses Taxes 175.50 Payment for plant construction Total cash $275.40 $100.54$1,001.82 $105.01$106.29 disbursements Net cash flow Use the information provided in the budget to complete the following sentences. Kellogg Company will be able to invest in short-term marketable securities in some months and will need to borrow to cover cash requirements in others. In the last six months of the year, Kellogg will to end the year with a cash of and a cash of Kellogg Company will want a credit line of at least the month with the greatest shortfall, and the financial managers can tell the bank to expect that they will be able to invest up to short-term marketable securities. Kellogg Company's financial managers are meeting with the company's bank to renew their line of credit and discuss their investment needs. They have prepared the company's operating cash budget for the last six months of the year. The following budget assumptions were used to construct the budget: - Kellogg's total sales for each month were first calculated in the sales budget and are reflected on the first line of the cash budget. - Kellogg's sales are made on credit with terms of 2/10, net 30. Kellogg's experience is that 15% is collected from customers who take advantage of the discount, 75% is collected in the second month, and the last 10% is collected in the third month after the sale. The budget assumes that there are no bad debts. - The cost of materials averages 50% of Kellogg's finished product. The purchases are generally made one month in advance of the sale, and Kellogg pays its suppliers in 30 days. Accordingly, if July sales are forecasted at $99.00 million, then purchases during June would be $49.50 million ( $99.00 million 50% ), and this amount would be paid in July. - Other cash expenses include wages and salaries at 16% of monthly sales, monthly rent of $36.00 million, and other expenses equal to 5% of monthly sales. Estimated tax payments of $175.50 million and $185.40 million are required to be paid on July 15 and October 15, respectively. In addition, a $900.00 million payment for a new plant must be made in September. - Assume that Kellogg's targeted cash balance is $145.99 million, and the estimated cash on hand on July 1 is $145.99 million. Kellogg Company ($millions) Cash Budget two months previously Total cash receipts Cash disbursements Payments for credit $45.00$45.45$46.35$48.60$49.50 purchases Wages and salarles Rent Other expenses Taxes 175.50 Payment for plant construction Total cash $275.40 $100.54$1,001.82 $105.01$106.29 disbursements Net cash flow Use the information provided in the budget to complete the following sentences. Kellogg Company will be able to invest in short-term marketable securities in some months and will need to borrow to cover cash requirements in others. In the last six months of the year, Kellogg will to end the year with a cash of and a cash of Kellogg Company will want a credit line of at least the month with the greatest shortfall, and the financial managers can tell the bank to expect that they will be able to invest up to short-term marketable securities

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