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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 $ 8,300 $ 23,200 $ 44,400 $ 126,000 $ 26,550 $ 150,000 $ 25, 350 a. The gross margin is 25% of sales b. Actual and budgeted sales data: March (actual) April May June July $ 58,000 $ 14,000 $ 79,000 $ 104,000 $ 55,000 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, $3,100 per month other expenses (excluding depreciation), 6% of sales. Assume that these expenses are paid monthly. Depreciation is $945 per month (ncludes depreciation on new assets) g Equipment costing $2,300 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 $1000 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 Complete the schedule of expected cash collections Schedule of Expected Cash Collections April May June Cash sales $ 44,400 Credit sales 23,200 Total collections $ 67,600 Quarter Required 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. Quarter Merchandise Purchases Budget April May June Budgeted cost of goods sold $ 55,500 $ 59 250 Add desired ending merchandise inventory 47.400 Total needs 102,900 Less beginning merchandise inventory 44,400 Required purchases $ 58,500 Budgeted cost of goods sold for April = $74,000 sales * 75% = $55,500 Add desired ending inventory for April = $59,250 x 80% = $47,400 Schedule of Expected Cash Disbursements--Merchandise Purchases April May March purchases $ 26,550 April purchases 29 250 29,250 May purchases June purchases Total disbursements June Quarter $ 26,550 58,500 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.) Shilow Company Cash Budget May June Quarter April 8,300 67,600 75,900 Beginning cash balance Add collections from customers Total cash available Less cash disbursements For inventory For expenses For equipment Total cash disbursements 55,800 16,420 2,300 74,520 1,380 Excess (deficiency) of cash available over disbursements Financing Borrowings Repayments Interest Total financing Ending cash balance 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 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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