The following information pertains to the October operating budget for Flockhart Corporation.

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

Collections for sales are 80% in the month of sale and 20% the next month.

Gross margin is 40% of sales.

Administrative costs are $15,000 each month.

Beginning accounts receivable (October 1) $32,000.

Beginning inventory (October 1) $21,000.

Beginning 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 loans are outstanding on October 1

a) For October, budgeted cash collections are:

b) At the end of October, budgeted accounts receivable is:

c) For October, budgeted cost of goods sold is:

d) For October, budgeted net income before taxes is:

e) For October, budgeted cash payments for purchases are:

f) At the end of October, budgeted ending inventory is: