Q2 Q3 Q4 795,000 $ 844,000 $ 914,000 $ 783,000 Beginning cash balance Outlay in third Q Target cash balance Last years' sales Growth rate in sales Collection period Beg A/R Percent uncollectible % of purchases for next Q sales Suppliers paid % of sales for expenses Interest and dividends 105.800 305,000 95,000 Q1 7.90% 50 Days 348,000.00 44% 39 Days 23% 32,000