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The following data relate to the operations of Dillinger Company, a wholesale distributor of consumer goods: Current assets as of March 31: Cash $17,000 Accounts

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The following data relate to the operations of Dillinger Company, a wholesale distributor of consumer goods: Current assets as of March 31: Cash $17,000 Accounts receivable $31,500 Inventory $17,080 320,000 Buildings and equipment (net) $ Accounts payable $54,500 Capital stock $58,000 273,080 Retained earnings $ a. Gross margin is 30% of sales. b. Actual and budgeted sales data: March (actual) April May June July $ 105,000 $ 122,000 $ 150.000 $ 163,000 $ 66,000 c. Sales are 70% for cash and 30% on credit. Credit sales are collected in the month following sale. The accounts receivable at March 31 are the result of March credit sales. Each month's ending inventory should equal 20% of the following month's budgeted cost d. of goods sold. e. 25% of a month's inventory purchases is paid for in the month of purchase; the remainder is paid for in the following month. The accounts payable at March 31 are a result of March purchases of inventory f. Monthly expenses are as follows: salaries and wages, $30,500; rent, $5,400 per month; other expenses (excluding depreciation), 8% of sales. Assume that these expenses are paid monthly. Depreciation is $5,000 per month (includes depreciation on new assets). g. Equipment costing $8,000 will be purchased for cash in April. h. The company must maintain a minimum cash balance of $8,000. An open line of credit is available at a local bank. All borrowing is done at the beginning of a month, and all repayments are made at the end of a month; borrowing must be in multiples of $1,000. The annual interest rate is 12%. Interest is paid only at the time of repayment of principal: figure interest on whole months (1/12, 2/12, and so forth). Required: Using the above data: 1. Complete the following schedule: Required: Using the above data: 1. Complete the following schedule: Dillinger Company Schedule of Expected Cash Collections April May June Quarter . Total Cash sales Credit sales Total collections $ 0$ 0 $ 0 $ 0 2. Complete the following: June Quarter - Total Budgeted cost of goods sold Dillinger Company Merchandise Purchases Budget April May $ 85.400 21.000 106.400 17.080 $ 89.320 $ Total needs 0 0 0 Required purchases 0 $ 0 0 $ Dillinger Company Schedule of Expected Cash Disbursements-- Merchandise Purchases April May June Quarter - Total March purchases $ 54,500 $ 54,500 April purchases 22,330 66,990 89,320 May purchases June purchases Total disbursements $ 66,990 $ 0 $ 143,820 76.830 $ 3. Complete the following schedule: Dillinger Company Schedule of Expected Cash Disbursements--Selling and Administrative Expenses April May June Quarter - Total Salaries and wages $ 30,500 Rent 5,400 Other expenses 9,760 Total disbursements $ 45,660 $ 0 $ 0 $ 0 4. Complete the following cash budget: (Cash deficiency, repayments and interest should be indicated by a minus sign.) June Quarter - Total Dillinger Company Cash budget April May 17,000 116,900 133,900 $ 0 Cash balance, beginning Add cash collections Total cash available Less cash disbursements: For inventory For expenses For equipment Total cash disbursements Excess (deficiency) of cash Financing Borrowings Repayments Interest Total financing Cash balance, ending 76,830 45,660 8,000 130,490 3,410 0 0 0 0 0 0 0 0 0 3,410 0 0 $ $ 0 $ 0 $ 5. Prepare an absorption costing income statement for the quarter ended June 30. Dillinger Company Income Statement For the Quarter Ended June 30 Cost of goods sold 0 0 0 Selling and administrative expenses: o $ 0 6. Prepare a balance sheet as of June 30. Dillinger Company Balance Sheet June 30 Assets Current assets: Total current assets 0 S Total assets Liabilities and Stockholders' Equity Current liabilities: Stockholders' equity 0 Total liabilities and equity $ 0

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