Professional salaries: 1st quarter170,800 2nd quarter170,800Interest from investments (2nd quarter)8,540Overhead costs: 1st quarter93,940 2nd quarter122,000Selling and administrative costs, including$2,440 depreciation: 1st quarter61,000 2nd quarter85,400Purchase of equipment (2nd quarter)61,000Sale of equipment (1st quarter)14,640Collections from patients: 1st quarter286,700 2nd quarter463,600Interest payments (2nd quarter)244

1^st Quarter

2^nd Quarter

select an opening cash budget item Selling and Administrative CostsInvestment InterestTotal Cash AvailableEnding Cash BalanceExcess (Deficiency) of Cash Available Over Cash DisbursementsDisbursementsFinancingEquipment PurchaseProfessional SalariesTotal DisbursementsCollections from PatientsOverhead CostsTotal ReceiptsBorrowingsRepaymentsBeginning Cash BalancePayment of Income TaxesSale of EquipmentReceipts

$enter a dollar amount $enter a dollar amount

select between addition and deduction AddLess: select an opening name for section one Sale of EquipmentOverhead CostsEquipment PurchaseDisbursementsBeginning Cash BalanceTotal Cash AvailableRepaymentsProfessional SalariesTotal DisbursementsEnding Cash BalanceExcess (Deficiency) of Cash Available Over Cash DisbursementsCollections from PatientsReceiptsTotal ReceiptsBorrowingsFinancingPayment of Income TaxesInvestment InterestSelling and Administrative Costs

select a cash budget item DisbursementsExcess (Deficiency) of Cash Available Over Cash DisbursementsTotal ReceiptsTotal DisbursementsSelling and Administrative CostsBorrowingsCollections from PatientsFinancingBeginning Cash BalanceReceiptsSale of EquipmentInvestment InterestEquipment PurchaseEnding Cash BalanceTotal Cash AvailableProfessional SalariesOverhead CostsPayment of Income TaxesRepayments

enter a dollar amount

enter a dollar amount

select a cash budget item Payment of Income TaxesSelling and Administrative CostsDisbursementsExcess (Deficiency) of Cash Available Over Cash DisbursementsInvestment InterestTotal ReceiptsEquipment PurchaseTotal DisbursementsFinancingBorrowingsSale of EquipmentEnding Cash BalanceCollections from PatientsTotal Cash AvailableOverhead CostsReceiptsRepaymentsProfessional SalariesBeginning Cash Balance

enter a dollar amount

enter a dollar amount

select a cash budget item BorrowingsEnding Cash BalanceSale of EquipmentReceiptsOverhead CostsEquipment PurchaseRepaymentsTotal DisbursementsInvestment InterestDisbursementsTotal Cash AvailableCollections from PatientsSelling and Administrative CostsExcess (Deficiency) of Cash Available Over Cash DisbursementsPayment of Income TaxesTotal ReceiptsBeginning Cash BalanceProfessional SalariesFinancing

enter a dollar amountenter a dollar amount

select a closing name for section one Excess (Deficiency) of Cash Available Over Cash DisbursementsEnding Cash BalanceTotal ReceiptsBorrowingsEquipment PurchaseTotal Cash AvailableBeginning Cash BalanceProfessional SalariesRepaymentsSelling and Administrative CostsReceiptsOverhead CostsPayment of Income TaxesInvestment InterestSale of EquipmentCollections from PatientsFinancingTotal DisbursementsDisbursements

enter a total amount for section oneenter a total amount for section one

select a summarizing line for the first part Beginning Cash BalanceFinancingReceiptsExcess (Deficiency) of Cash Available Over Cash DisbursementsEquipment PurchaseDisbursementsPayment of Income TaxesInvestment InterestBorrowingsRepaymentsSelling and Administrative CostsTotal Cash AvailableTotal ReceiptsTotal DisbursementsCollections from PatientsSale of EquipmentOverhead CostsProfessional SalariesEnding Cash Balance

enter a total amount for the first partenter a total amount for the first part

select between addition and deduction AddLess: select an opening name for section two Equipment PurchaseSelling and Administrative CostsSale of EquipmentEnding Cash BalanceTotal ReceiptsReceiptsPayment of Income TaxesFinancingDisbursementsBeginning Cash BalanceProfessional SalariesCollections from PatientsInvestment InterestOverhead CostsExcess (Deficiency) of Cash Available Over Cash DisbursementsTotal Cash AvailableRepaymentsTotal DisbursementsBorrowings

select a cash budget item Excess (Deficiency) of Cash Available Over Cash DisbursementsTotal Cash AvailableInvestment InterestDisbursementsTotal ReceiptsPayment of Income TaxesReceiptsSale of EquipmentEnding Cash BalanceTotal DisbursementsFinancingEquipment PurchaseOverhead CostsCollections from PatientsBeginning Cash BalanceProfessional SalariesSelling and Administrative CostsBorrowingsRepayments

enter a dollar amount

enter a dollar amount

select a cash budget item Equipment PurchasePayment of Income TaxesTotal DisbursementsTotal ReceiptsFinancingTotal Cash AvailableEnding Cash BalanceReceiptsExcess (Deficiency) of Cash Available Over Cash DisbursementsRepaymentsOverhead CostsSelling and Administrative CostsSale of EquipmentCollections from PatientsProfessional SalariesDisbursementsInvestment InterestBorrowingsBeginning Cash Balance

enter a dollar amount

enter a dollar amount

select a cash budget item Ending Cash BalancePayment of Income TaxesRepaymentsSelling and Administrative CostsFinancingInvestment InterestTotal Cash AvailableCollections from PatientsProfessional SalariesTotal ReceiptsTotal DisbursementsEquipment PurchaseReceiptsExcess (Deficiency) of Cash Available Over Cash DisbursementsSale of EquipmentBorrowingsBeginning Cash BalanceOverhead CostsDisbursements

enter a dollar amount

enter a dollar amount

select a cash budget item Professional SalariesFinancingBeginning Cash BalanceEnding Cash BalanceBorrowingsSelling and Administrative CostsRepaymentsEquipment PurchaseSale of EquipmentTotal DisbursementsPayment of Income TaxesTotal Cash AvailableTotal ReceiptsExcess (Deficiency) of Cash Available Over Cash DisbursementsOverhead CostsCollections from PatientsReceiptsDisbursementsInvestment Interest

enter a dollar amount

enter a dollar amount

select a cash budget item DisbursementsFinancingSelling and Administrative CostsExcess (Deficiency) of Cash Available Over Cash DisbursementsProfessional SalariesTotal Cash AvailableTotal DisbursementsEnding Cash BalanceEquipment PurchaseCollections from PatientsSale of EquipmentRepaymentsOverhead CostsInvestment InterestBorrowingsTotal ReceiptsBeginning Cash BalanceReceiptsPayment of Income Taxes

enter a dollar amountenter a dollar amount

select a closing name for section two FinancingCollections from PatientsTotal Cash AvailableReceiptsEquipment PurchaseInvestment InterestEnding Cash BalanceProfessional SalariesSale of EquipmentBeginning Cash BalanceTotal ReceiptsPayment of Income TaxesDisbursementsTotal DisbursementsBorrowingsOverhead CostsRepaymentsSelling and Administrative CostsExcess (Deficiency) of Cash Available Over Cash Disbursements

enter a total amount for section twoenter a total amount for section two

select a summarizing line for the second part Total Cash AvailableExcess (Deficiency) of Cash Available Over Cash DisbursementsEquipment PurchaseEnding Cash BalanceInvestment InterestReceiptsBorrowingsPayment of Income TaxesOverhead CostsRepaymentsFinancingProfessional SalariesSelling and Administrative CostsTotal ReceiptsTotal DisbursementsBeginning Cash BalanceDisbursementsSale of EquipmentCollections from Patients

enter a total amount for the second partenter a total amount for the second part

select an opening name for section three Equipment PurchaseProfessional SalariesSelling and Administrative CostsFinancingSale of EquipmentRepaymentsBeginning Cash BalanceExcess (Deficiency) of Cash Available Over Cash DisbursementsEnding Cash BalanceBorrowingsOverhead CostsTotal Cash AvailableDisbursementsReceiptsInvestment InterestPayment of Income TaxesTotal DisbursementsCollections from PatientsTotal Receipts

select between addition and deduction AddLess: select a cash budget item DisbursementsOverhead CostsEnding Cash BalanceSale of EquipmentInvestment InterestFinancingEquipment PurchaseExcess (Deficiency) of Cash Available Over Cash DisbursementsTotal ReceiptsSelling and Administrative CostsBorrowingsTotal Cash AvailableTotal DisbursementsPayment of Income TaxesReceiptsRepaymentsCollections from PatientsProfessional SalariesBeginning Cash Balance

enter a dollar amount

enter a dollar amount

select between addition and deduction AddLess: select a cash budget item DisbursementsTotal Cash AvailableReceiptsFinancingTotal DisbursementsSale of EquipmentEnding Cash BalancePayment of Income TaxesTotal ReceiptsEquipment PurchaseInvestment InterestProfessional SalariesOverhead CostsExcess (Deficiency) of Cash Available Over Cash DisbursementsBorrowingsRepaymentsCollections from PatientsSelling and Administrative CostsBeginning Cash Balance

enter a dollar amountenter a dollar amount

select a closing cash budget item Overhead CostsTotal DisbursementsTotal Cash AvailableReceiptsEquipment PurchaseSelling and Administrative CostsBeginning Cash BalanceEnding Cash BalanceSale of EquipmentTotal ReceiptsPayment of Income TaxesBorrowingsDisbursementsProfessional SalariesInvestment InterestCollections from PatientsRepaymentsExcess (Deficiency) of Cash Available Over Cash DisbursementsFinancing

$enter a total amount for the cash budget

$enter a total amount for the cash budget