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The following data relate to the operations of Shilow Company, a wholesale distributor of consumer goods: Current assets as of March 31: Canh Accounts receivable

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The following data relate to the operations of Shilow Company, a wholesale distributor of consumer goods: Current assets as of March 31: Canh Accounts receivable Inventory Building and equipment, net Accounts payable Common stock Retained earnings $ 9,000 $ 26,000 $ 48,600 $ 109.200 $ 29,175 $ 150,000 $ 13,625 a. The gross margin is 25% of sales. b. Actual and budgeted sales data: March (actual) April May $ 65,000 $ 81,000 $ 66,000 $111.000 $ 62,000 July July $ 62,000 c. Sales are 60% for cash and 40% on credit. Credit sales are collected in the month following sale. The accounts receivable at March 31 are a result of March credit sales. d. Each month's ending inventory should equal 80% of the following month's budgeted cost of goods sold. e. One-half of a month's inventory purchases is paid for in the month of purchase; the other half is paid for in the following month. The accounts payable at March 31 are the result of March purchases of inventory f. Monthly expenses are as follows: commissions, 12% of sales; rent, $3,800 per month other expenses (excluding depreciation), 6% of sales. Assume that these expenses are paid monthly. Depreciation is $819 per month (includes depreciation on new assets). g. Equipment costing $3,000 will be purchased for cash in April. h. Management would like to maintain a minimum cash balance of at least $4,000 at the end of each month. The company has an agreement with a local bank that allows the company to borrow in increments of $1,000 at the beginning of each month, up to a total loan balance of $20,000. The interest rate on these loans is 1% per month and for simplicity we will assume that interest is not compounded. The company would, as far as it is able, repay the loan plus accumulated interest at the end of the quarter. Required: Using the preceding data: 1. Complete the schedule of expected cash collections 2. Complete the merchandise purchases budget and the schedule of expected cash disbursements for merchandise purchases. 3. Complete the cash budget 4. Prepare an absorption costing income statement for the quarter ended June 30. 5. Prepare a balance sheet as of June 30. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Complete the schedule of expected cash collections. Schedule of Expected Cash Collections April May June Quarter Cash sales $ 48,600 Credit sales 26,000 Total collections $ 74,600 S Required Required 2 > TIUUTIS Saved Hell Required 1 Required 2 Required 3 Required 4 Required 5 Complete the merchandise purchases budget and the schedule of expected cash disbursements for merchandise purchases. Merchandise Purchases Budget April May June Quarter Budgeted cost of goods sold $ 60,750 $64,500 Add desired ending merchandise inventory 51,600 Total needs 112,350 Less beginning merchandise inventory 48,600 Required purchases $ 63,750 Budgeted cost of goods sold for April $81,000 sales 75% - $60.750. Add desired ending inventory for April = $64,500 * 80% $51,600. Schedule of Expected Cash Disbursements-Merchandise Purchases April May June Quarter March purchases $ 29,175 $ 29,175 April purchases 31,875 $31,875 63,750 May purchases June purchases Total disbursements Complete the cash budget. (Cash deficiency, repayments and interest should be indicated by a minus sign.) Shilow Company Cash Budget April May $ 9,000 74,600 83,600 June Quarter 61,050 Beginning cash balance Add collections from customers Total cash available Less cash disbursements: For Inventory For expenses For equipment Total cash disbursements Excess (deficiency) of cash available over disbursements Financing Borrowings Repayments Interest Total financing Ending cash balance 18,380 3,000 82,430 1,170 Shilow Company Income Statement For the Quarter Ended June 30 Cost of goods sold: + Selling and administrative expenses V Problems Saved Shllow Company Balance Sheet June 30 Assets Current assets: Total current assets Total assets Liabilities and Stockholders' Equity Stockholders' equity: Total liabilities and stockholders' equity

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