Q. 1A. Is the companys cash outlook good or bad for the year? Why or why not? Q. 1B. What two specific financial recommendations would you make to improve the cash outlook for the year?

B D E F G H J L M N O Price VC 1 UNITS 2 Cup of coffee 3 Specialty/Espresso Drink 4 Pound af Coffee Beans $ 0.56 $ 1.27 $ 6.75 $ 2.00 $ 4,50 $14.00 Startup Jan-21 Feb-21 Mar-21 Apr-21 May-21 Jun-21 Jul-21 Aug-21 Sep-21 Oct-21 Nov-21 Dec-21 TOTAL 200 600 180 1.000 800 200 1,200 11.000 220 1,400 1,200 1250 1.200 1.000 200 1,000 800 220 1,000 800 200 1200 1.000 220 1,400 1,200 1250 1,500 1,400 300 1,400 1,200 1250 1.400 1.200 1350 14,500 12,200 2,840 448.00 762.00 1,215.00 560.00 1,016.00 1,350.00 672.00 1,270.00 1,485.00 784.00 1,524.00 1,687.50 672.00 1,270.00 1,350.00 560.00 1,016,00 1,485.00 560.00 1,016,00 1,350.00 672.00 1,270.00 1,485.00 784.00 1,524.00 1,687.50 840.00 1,778.00 2,025.00 784.00 1,524,00 1,687.50 784.00 1,524.00 2,362.50 8,120.00 15,494.00 19,170.00 12,350.00 7 8 UNITS SOLD 9 Cup of coffee 10 Specialty/Espresso Drink 11 Pound of Coffee Beans 12 13 CASH IN 14 Cup of Coffee Sales 15 Spedalty/Espresso Drink Sales 16 Pound of Coffee Beans Sales 17 Sales 18 Other Sales 19 Owner Investment 20 Loans Received 21 Other Startup Cost 22 TOTAL CASH IN 23 CASH OUT 24 Variable costs 25 Cup of Coffee COGS 26 Spedalty/Espresso Drink COGS 27 Pound of Coffee Beans COGS 28 COGS 29 Other Variable Costs 30 Total Variable costs 31 Overhead Payments 32 Rent 33 utilities 34 Maintenance & Repairs 35 Vehide Expenses 36 Insurance 37 Supplies $ 2,425.00 $ 12,350.00 $ 42,784.00 $ 2,926.00 $ 3,427.00 $ 3,995.50 $3,292.00 $ 3,061.00 $ 2,926.00 $ 3,427.00 $ 3,995.50 $ 4,643.00 $ 3,995.50 $ 4,670.50 1,600.00 2,700.00 2,520,00 2,000.00 3,600.00 2,800.00 2,400.00 4.500.00 3,000.00 2,800.00 5,400,00 3,500.00 2,400.00 4,500.00 2,800.00 2,000.00 3,500.00 3,080.00 2,000.00 3,600.00 2.900.00 2,400,00 4,500.00 3,000.00 2,800.00 5,400.00 3,500.00 3,000.00 6,300.00 4,200.00 2,800.00 5,400.00 3,500.00 2,800.00 5,400,00 4,900.00 29,000.00 54,900.00 39,760.00 $ 6,820.00 $ 8,400.00 $ 9,980.00 $ 11,700.00 $ 9,700.00 $ 8.680.00 $ 8,400.00 $ $ 9,980.00 $ 11,700.00 $ 13,500.00 $ 11,700,00 $ 13,100.00 $ 123,660.00 10.400.00 800.00 100.00 800.00 100.00 800.00 100.00 800.00 100.00 800.00 100.00 800.00 100.00 800.00 100.00 800.00 100.00 800.00 100.00 800.00 100.00 800.00 100.00 800.00 100.00 800.00 100.00 1,300.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 3,250.00 38 Travel 5,000.00 50.00 5,000.00 5,000.00 50.00 5,000.00 50.00 5,000.00 50.00 5,000.00 50.00 5,000.00 50.00 5,000.00 50.00 5,000.00 50.00 5.000.00 50.00 5,000.00 50.00 5,000.00 $0.00 5,000.00 50.00 65,000.00 650.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 50.00 650.00 29 Employee Wages & Taxes 40 Prafessional Services 41 Website Expenses 42 Marketing Supplies Advertising & Promotions 44 Other Marketing Expenses 45 Loan Payments 46 Startup / Other Expenses 47 48 Total Overhead 49 TOTAL CASH OUT 50 Beginning Cash on Hand 51 NET CASH FLOW 52 Ending Cash on Hand 180.00 150.00 180.00 150.00 180.00 150.00 180.00 150.00 180.00 150.00 180.00 150.00 180.00 150.00 180.00 150.00 180.00 150.00 180.00 150.00 180.00 150.00 180.00 150.00 180.00 150.00 2,340.00 1,950.00 $ 6,580.00 $ 6,580.00 22,000.00 16,580.00) $ 15,420.00 $ 6,580.00 $ 13,400.00 15,420.00 110,975.00) $ 4,445.00 $ 6,580.00 $ 14,980.00 4,445.00 (12,054.00) $ 7,609.00) $ 6,580.00 $ 16,560.00 $ 17,609.00) 113,133.00) $ 20,742.00) $6,580.00 $ 18,280.00 120,742.001 (14,284,50) ($ 35,026.50) $ 6,580.00 $ 16,280.00 (35,026.50) (12,988.00) $ 48,014.50) $ 6.580.00 $ 15,260.00 148,014.50) 112,199.00) ($ 60,213.50) $6,580.00 $ 14,980.00 160,213.501 (12,054.001 $ 72,267.50 $ 6,580.00 $ 16,560,00 (72.267.50) (13,133.00) 1$ 85,400.50) $6,580.00 $ 18,280.00 185,400.50) ) 114,284,50) ($ 99,685.00) $ 6,580.00 $ 20,080.00 199,685.00) (15,437.00) $ 115, 122.00) $ 6,580.00 $ 18,280.00 1115,122.001 (14,284,50) $ 129,406,50) $ 6,580.00 $ 19,680.00 (129,406.50 115,009.50 $ 144,416.00 $ 85,540.00 $ 209,200.00 22,000.00 (156,416.00) $ 144,416.00) 12