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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: Cash 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: Cash Accounts receivable Inventory Building and equipment, net Accounts payable Common stock Retained earnings $ 7,800 $ 21,200 $ 41,400 $ 130,800 $ 24,675 $ 150,000 $ 26,525 a. The gross margin is 25% of sales. b. Actual and budgeted sales data: March (actual) ril May June July $ 53,000 $ 69,000 $ 74,000 $ 99,000 $ 50,000 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 1 Monthly expenses are as follows: commissions, 12% of sales, rent$2,600 per month other expenses (excluding depreciation), 6% of sales. Assume that these expenses are paid monthly, Depreciation is $981 per month (includes depreciation on new assets) 9. Equipment costing $1,800 will be purchased for cash in April, n. 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 3 Required 1 Required 2 Required 4 Required 5 Complete the schedule of expected cash collections Schedule of Expected Cash Collections April May June Quarter Cash sales $ 41,400 Credit sales 21,200 Total collections $ 62,600 Required 2 > Complete this question by entering your answers in the tabs below. 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 $ 51,750 $ 55,500 Add desired ending merchandise inventory 44,400 Total needs 96,150 Less beginning merchandise inventory 41,400 Required purchases Budgeted cost of goods sold for April = $69,000 sales x 75% - $51,750. Add desired ending inventory for April = $55,500 * 80% = $44,400. Schedule of Expected Cash Disbursements-Merchandise Purchases April May June Quarter March purchases $ 24,675 $ 24,675 April purchases 27,375 27,375 54,750 May purchases June purchases Total disbursements (Required 1 Required 3 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Complete the cash budget. (cash deficiency, repayments and interest should be indicated by a minus sign.) June Quarter Shilow Company Cash Budget April May $ 7,800 62,600 70,400 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 ncing Ending cash balance 52,050 15,020 1,800 68,870 1,530 Required 1 Required 2 Required 3 Required 4 Required 5 Prepare an absorption costing income statement for the quarter ended June 30. Shilow Company Income Statement For the Quarter Ended June 30 Cost of goods sold: Selling and administrative expenses: Required 2 Required 1 Required 3 Required 4 Required 5 Prepare a balance sheet as of June 30. Shilow 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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