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The president of Univax, Inc., has just approached the company's bank seeking short-term financing for the coming year, Year 2. Univax is a distributor of

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The president of Univax, Inc., has just approached the company's bank seeking short-term financing for the coming year, Year 2. Univax is a distributor of commercial vacuum cleaners. The bank has stated that the loan request must be accompanied by a detailed cash budget that shows the quarters in which financing will be needed, as well as the amounts that will be needed and the quarters in which repayments can be made. To provide this information for the bank, the president has directed that the following data be gathered from which a cash budget can be prepared a. Budgeted sales and merchandise purchases for Year 2, as well as actual sales and purchases for the last quarter of Year 1, are as follows: Merchandise Purchases $300,000 $200,000 $400,000$280,000 Sales Year 1 Fourth quarter actual First quarter estimated Third quarter estimated Year 2: Second quarter estimated $500,000$330,000 $600,000 $390,000 Fourth quarter estimated $480,000 $260,000 b. The company typically collects 43% of a quarter's sales before the quarter ends and another 55% in the C. Some 15% of a quarter's merchandise purchases are paid for within the quarter. The remainder is paid d. e. The company will pay $10,000 in cash dividends each quarter following quarter. The remainder is uncollectible. This pattern of collections is now being experienced in the actual data for the Year 1 fourth quarter in the following quarter Selling and administrative expenses for Year 2 are budgeted at $85,000 per quarter plus 9% of sales. Of the fixed amount, $20,000 each quarter is depreciation Land purchases will be made as follows during the year: $91,000 in the second quarter and $48,000 in the third quarter The Cash account contained $31,000 at the end of Year 1. The company must maintain a minimum cash balance of at least $29,000 n agreement with a local bank that allows the company to borrow in increments o at the beginning of each quarter, up to a total loan balance of $100,000. The interest rate on per month, and for simplicity, we will assume that interest is not compounded. The h. The company has a company would, as far as it is able, repay the loan plus accumulated interest at the end of the At present, the company has no loans outstanding Required 1a. Prepare a schedule of expected cash collections on sales by quarter and in total for Year 2. (Leave no cells blank - be certain to enter "O" wherever required. Omit the "$" sign in your response.) Schedule of Expected Cash Collections Year 2 Quarter First Second Third Fourth Total Year 1- Fourth quarter sales Year 2-First quarter sales Year 2 -Second quarter sales Year 2-Third quarter sales Year 2 -Fourth quarter sales Total cash collections 1b. Prepare a schedule of expected cash disbursements for merchandise purchases, by quarter and in total for Year 2. (Leave no cells blank - be certain to enter "O" wherever required. Omit the "$" sign in your response.) Schedule of Expected Cash Disbursements-Merchandise Purchases Year 2 Quarter First Second Third Fourth To Year 1-Fourth quarter purchases Year 2-First quarter purchases Year 2 -Second quarter purchases Year 2-Third quarter purchases Year 2-Fourth quarter purchases Total cash disbursements 2. Compute the expected cash disbursements for selling and administrative expenses, by quarter and in total, for Year 2. (Omit the "$" sign in your response.) Cash Disbursements First Second Third Fourth Year 3. Prepare a cash budget by quarter and in total for Year 2. (Input all amounts as positive values except cash deficiency, repayments and interest which should be indicated by a minus sign. Leave no cells blank - be certain to enter "O" wherever required. Omit the "$" sign in your response.) Univax, Inc. Cash Budget Year 2 Quarter First Second Third Fourth Year Cash balance, beginning Add collections from sales Total cash available Less disbursements: Merchandise purchases Operating expenses Dividends Land Total disbursements Excess (deficiency) of receipts over disbursements Financing Borrowings Repayments Interest Total financing Cash balance, ending

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