The following information is for the Flockhart Corporation's October operating budget.

∙ Budgeted sales for September $160,000, October $140,000 and November $210,000.

∙ Sales charges are 80% in the month of sale and 20% the following month.

∙ Gross margin is 40% of sales.

∙ Administrative costs are $15,000 each month.

∙ Initial accounts receivable (October 1) $32,000.

∙ Beginning inventory (October 1) $21,000.

∙ Initial accounts payable (October 1) $100,100. (All from inventory purchases).

∙ Purchases are paid in full the following month.

∙ Desired ending inventory is 25% of next month's cost of goods sold (COGS).

∙ No outstanding loans on October 1

 Required

a) For October, calculate the budgeted cash collections

b) At the end of October, calculate  the budgeted accounts receivable 

c) For October, calculate  the budgeted cost of goods sold 

d) For October, calculate  the budgeted net income before taxes 

e) For October, calculate  the budgeted cash payments for purchases 

f) At the end of October, calculate  the budgeted ending inventory