Uses of cash Payments of accounts payable Cash purchases Labor and administrative expenses Net cash inflow + Sources of cash Collections on current sales Collections on amounts receivable Total sources of cash Cash at start of period Net cash inflow H + = Capital expenditures Taxes, interest, and dividends Total uses of cash Cash at end of period Minimum operating cash balance Cumulative short-term financing required February $ $ $ $ LA $ $ LA GA $ $ 68 $ $ $ $ 110 $ 114 $ 224 $ $ 57 75 35 $ 110 $ 15 $ 235 $ March LA 111 $ (250) $ (139) $ 110 $ 249 $ 120 110 230 55 85 35 0 15 135 50 50 18 $ $ 150 110 (40) $ $ $ LA SA GA 100 x $ $ $ $ April $ $ 100 120 220 65 35 0 15 115 70 S (57) x 70 13 110 97