The Deacon Company is preparing a cash receipts schedule for the first quarter of 2023. Actual Sales and expense for December and January, and budgeted sales and expenses for February and March as follows:

December. January. February. March

Budgeted sales $400. 220. 240. 260

Labor expenses. 100. 66. 80.0. 78.0

Capital expend. 15.0. 0.0. 25.0. 0.0

Dividends 25.0. 19.0. 25.0. 19.0

25% percent of the company's sales are cash; the remaining 75% are on account. 40 percent of the sales on account are collected in the month of the sale and 60% in the month following the sale. The company has no uncollectible accounts. Cost of Goods Sold is 50% of sales, prior to any discounts, and items are purchased in the month prior to sale. Our supplier has terms of 3/10 net 30, so we always take the discount (thus paying for the items in the month they are purchased). All labor, taxes, and administrative expenses are paid when due. The December 31 checking account balance was $50. The required checking account balance is 30 Answer the following questions related to the cash budget for the month of Januarv.

Answer the following four questions based on the January Cash Budget. To the nearest $, what is the amount of cash collected from Customers in January?

To the nearest $, what is the amount paid to suppliers for the cost of goods sold?

To the nearest $, by how much does depreciation lower the pre-tax cash flow?

To the nearest $, what is the Ending Cash Balance for January?