The following various elements relate to Whitfield, Inc.s cash budget for April of the current year. For each item, determine the amount of cash that Whitfield should receive or pay in April.

a. At $28 each, unit sales are 5,000 and 6,000 for March and April, respectively. Total sales are typically 40% for cash and 60% on credit; 30% of credit sales are collected in the month of sale, with the balance collected in the following month. Uncollectible accounts are negligible.

Marchsales	Answer
Aprilcash sales	Answer
Aprilcredit sales	Answer
Cash collected in April	Answer

b. Merchandise purchases were $45,000 and $78,000 for March and April, respectively. Typically, 20% of total purchases are paid for in the month of purchase with a 5% cash discount. The balance of purchases is paid for (without discount) in the following month.

Marchpurchases	Answer
Aprilpurchases	Answer
Cash paid in April	Answer

c. Fixed administrative expenses, which total $11,000 per month, are paid in the month incurred. Variable administrative expenses amount to 20% of total monthly sales revenue, one-half of which is paid in the month incurred, with the balance paid in the following month.

April fixed expenses	Answer
March variable expenses	Answer
April variable expenses	Answer
Cash paid in April	Answer

d. A store asset originally costing $8,000, on which $6,000 depreciation has been taken, is sold for cash at a loss of $400.