La socit A prpare ses budgets pour le mois de fvrier. Elle possde un solde de caisse de 10 000 $ la fin de janvier. Les ventes prvues de fvrier s'lvent 300 000 $ et sont au comptant. Les frais d'exploitation mensuels seraient de 60 000 $, incluant une charge d'amortissement de l'usine de 10 000 $. Les frais d'exploitation sont payables au comptant. Les achats de marchandises devraient tre de 270 000 $ et sont payables au comptant. La socit dsire maintenir un solde minimum de caisse de 20 000 $ la fin de fvrier. La socit devrait emprunter pendant le mois de fvrier un montant de

English:

Company A is preparing its budgets for February. It has a cash balance of $10,000 at the end of January. Projected sales for February are $300,000 and are cash. Monthly operating expenses would be $60,000, including a plant depreciation charge of $10,000. Operating expenses are payable in cash. Commodity purchases are expected to be $270,000 and are payable in cash. The company wishes to maintain a minimum cash balance of $20,000 at the end of February. The company is expected to borrow during the month of February in the amount of