Quarter Year

$1234$

Cash Balance Beginning $$6$ $$5$ $$5$ $$5$ $$6$

Add: Cash Collection from customers $$65$ $$70$ $$96$ $$92$ $$323$

Total Cash Avaliable $$71$ $$75$ $$101$ $$97$ $$329$

Less: Disbursements

Purchase of inventory $$35$ $$45$ $$48$ $$35$ $$163$

Administrative Expenses $$31$ $$30$ $$30$ $$24$ $$115$

Material purchase $$8$ $$8$ $$10$ $$10$ $$36$

Dividend paid $$2$ $$2$ $$2$ $$2$ $$8$

Total Disbursement $$76$ $$85$ $$90$ $$71$ $$322$

Excess $($Deficiency$)$ of cash available $$(5)$ $$(10)$ $$11$ $$26$ $$7$

Financing

Borrowings $$7$ $$15$ $$-$ $$-$ $$22$

Repayment $($Including Interest$)$ $$-$ $$-$ $$(6)$ $$(20)$ $$(26)$

Total Financing $$7$ $$15$ $$(6)$ $$(20)$ $$(4)$

Cash Balance Ending $$5$ $$5$ $$5$ $$8$ $$82.$ Explain the main reason for cash borrow in first and second quarter.

$3.$ If you are financial controller in this company, how do you manage these condition unless you get loan from bank?