Salaries and wages Marketing expense Rental cost Machine Advertisement Jan Feb 12,000 12,000 4,000 4,000 8.000 8,000 f 3,700 1,580 Mar Apr 12,000 12,000 4,000 4,000 8,000 8,000 4,000 8,000 May 12,000 Jun 12,000 4,000 Jul Aug Sep 12,000 12,000 12,000 Oct Nov Dec 4,000 4,000 4,000 12,000 4,000 12,000 12,000 4,000 4,000 8,000 2,000 8,000 1,000 8,000 8,000 8,000 8,000 8,000 1,500 2,100 10,000 10,000 10,000 10,000 10,000 Maintenance Depreciation Non-cash expense Other expense 4. Cash budget Total cash disbursements for S&A expenses 10,000 -10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 - 10,000 - 10,000 - 10,000 - 10,000 - 10,000 - 10,000 - 10,000 - 10,000 - 10,000 - 10,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 25,000 28,700 26,580 25,000 27,000 25,000 26,000 27,100 25,000 25,000 29,500 25,000 Jan Feb Mar Apr Cash balance, beginning 18,000 20,938 66,627 94,862 Add cash collections 52,338 Total cash available Less cash disbursements 70,338 88,787 109,725 86,260 152,887 84,493 179,355 May 120,809 82,726 203,535 Jun Jul Aug 143,175 168,958 195,557 221,000 248,706 85,196 87,647 87,647 87,932 88,578 228,371 256,605 283,204 308,932 Sep Oct Nov Dec 276,617 299,949 337,284 90,440 | 104,576 367,057 404,525 Cash disburse. for merch.purchases 24,400 14,398 31,445 33,546 33,360 34,413 35,047 Cash disburse. for S&A Total cash disbursements Excess (deficiency) of cash Financing Borrow money Repayment 25,000 28,700 26,580 25,000 27,000 25,000 26,000 35,104 27,100 35,226 25,000 35,667 37,609 25,000 29,500 43,301 25,000 49,400 43,098 58,025 20,938 66,627 94,862 58,546 120,809 60,360 59,413 61,047 143,175 168,958 195,557 62,204 221,000 60,226 60,667 67,109 68,301 248,706 276,617 299,949 336,224 Borrowing interest Total financing Ending cash balance 20,938 66,627 94,862 120,809 143,175 168,958 195,557 221,000 248,706 276,617 299,949 336,224 Scenerio 4: reducing rental/property-related costs by 15 percent per mont Salaries and wages Marketing expense Rental cost Machine Advertisement Maintenance Depreciation Non-cash expense Other expense Total cash disbursements for S&A expenses Jan Feb Mar Apr 12,000 12,000 12,000 [ 4,000 4,000 4,000 6,800 6,800 6,800 3,700 6,800 6,800 6,800 2,000 May Jun Jul Aug 12,000 12,000 12,000 12,000 12,000 4,000 4,000 L 4,000 4,000 4,000 6,800 6,800 1,000 Sep Oct 12,000 4,000 12,000 4,000 Nov 12,000 4,000 Dec 12,000 4,000 6,800 6,800 6,800 6,800 1,580 4,500 2,100 10,000 10,000 10,000 10,000 -10,000 10,000 10,000 10,000 1,000 [ 1,000 23,800 27,500 10,000 10,000 10,000 10,000 10,000 -10,000 10,000 - 10,000 - 10,000 - 10,000 - 10,000 - 10,000 1,000 1,000 1,000 [ 1,000 1,000 1,000 [ 1,000 1,000 1,000 1,000 25,380 23,800 25,800 23,800 24,800 25,900 23,800 23,800 28,300 23,800 10,000 10,000 10,000 10,000 Oct Nov Dec 230,600 259,506 87,932 88,578 318,532 348,084 288,617 313,149 90,440 104,576 379,057 417,725 37,609 43,301 28,300 23,800 35,226 35,667 23,800 23,800 59,026 59,467 65,909 67,101 259,506 288,617 313,149 350,624 Jan Feb Mar Apr May Jun Jul Aug Sep Cash balance, beginning Add cash collections Total cash available 18,000 22,138 69,027 98,462 125,609 | 149,175 | 176,158 52,338 88,787 86,260 84,493 82,726 85,196 87,647 70,338 110,925 155,287 | 182,955 | 208,335 234,371 263,805 203,957 87,647 291,604 Less cash disbursements Cash disburse. for merch.purchases 24,400 14,398 31,445 33,546 33,360 Cash disburse. for S&A 34,413 Total cash disbursements Excess (deficiency) of cash Financing 23,800 27,500 25,380 23,800 25,800 48,200 41,898 56,825 57,346 59,160 22,138 69,027 98,462 125,609 149,175 35,047 35,104 23,800 24,800 25,900 58,213 59,847 61,004 176,158 203,957 230,600 Borrow money Repayment Borrowing interest Total financing Ending cash balance 22,138 69,027 98,462 125,609 149,175 176,158 203,957 230,600 259,506 288,617 313,149 350,624