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Whispering Winds Instruments, a rapidly expanding electronic parts distributor, is formulating its plans for 2022 . William Brown, the firm's director of marketing, has completed

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Whispering Winds Instruments, a rapidly expanding electronic parts distributor, is formulating its plans for 2022 . William Brown, the firm's director of marketing, has completed his 2022 forecast and is confident that the company will meet or exceed sales estimates. The following sales figures show the growth that is expected and are the basis for planning in the other corporate departments: Richard Davis, assistant controller, is responsible for the cash flow projectioft, a critical element during a period of rapid expansion, She will use the following information in preparing her cash analysis: 1. Whispering Winds has experienced an excellent record in accounts recelvable collection and expects this trend to continue. The company collects 50% of bilings in the month after the sale and 50% in the second month after the sale Uncollectible accounts are nominat and can be tgnored in the analysis. 2. The purchase of electronic parts is Whispering Winds's largest expenditure; the cost of these items is equal to 60% of sales Whispering Winds receives 40% of the parts one month before it sells them and 60% during the month of sale. 3. Historically, Whispering Winds has cleared 60% of the accounts payable one month after it receives its purchases, and the remaining 40 two months after. 4. Hourly wages, including fringe benefits, depend on the sales volume; they are equal to 20% of the current monthis sales. The company pays these wages in the month incurred. 5. General and administrative expenses are projected to be $2,887,500 for 2022 . The composition of these expenses is given below. The company incurs all of these expenses uniformly throughout the year, except for property taxes, It pays the property taxes in four equal instalments in the last month of each quarter: 6. Whispering Winds makes income tax payments in the first month of each quarter based on income for the prior guarten The tax rate is 30%, The net income for the first quarter of 2022 is projected to be $787,500 7. Whisper ing Winds has a corporate policy of maintaining an end-of-month cash balance of $210.000 it invests or borrows cash monthly, as necessary, to maintain this balance. 8. Whispering Winds uses a calendar-year reporting period Prepare a schedule of Cash Receipts and Disbursements for Whispering Winds Instruments, by month, for the second quarter of 2022. Be sure that all receipts, disbursements, borrowing. and investing amounts are presented on a monthly basis. Ignore the interest expense and income from borrowing and investing. (Round answers to 0 decimal places, eg. 125.) Quarter Whispering Winds Instruments, a rapidly expanding electronic parts distributor, is formulating its plans for 2022 . William Brown, the firm's director of marketing, has completed his 2022 forecast and is confident that the company will meet or exceed sales estimates. The following sales figures show the growth that is expected and are the basis for planning in the other corporate departments: Richard Davis, assistant controller, is responsible for the cash flow projectioft, a critical element during a period of rapid expansion, She will use the following information in preparing her cash analysis: 1. Whispering Winds has experienced an excellent record in accounts recelvable collection and expects this trend to continue. The company collects 50% of bilings in the month after the sale and 50% in the second month after the sale Uncollectible accounts are nominat and can be tgnored in the analysis. 2. The purchase of electronic parts is Whispering Winds's largest expenditure; the cost of these items is equal to 60% of sales Whispering Winds receives 40% of the parts one month before it sells them and 60% during the month of sale. 3. Historically, Whispering Winds has cleared 60% of the accounts payable one month after it receives its purchases, and the remaining 40 two months after. 4. Hourly wages, including fringe benefits, depend on the sales volume; they are equal to 20% of the current monthis sales. The company pays these wages in the month incurred. 5. General and administrative expenses are projected to be $2,887,500 for 2022 . The composition of these expenses is given below. The company incurs all of these expenses uniformly throughout the year, except for property taxes, It pays the property taxes in four equal instalments in the last month of each quarter: 6. Whispering Winds makes income tax payments in the first month of each quarter based on income for the prior guarten The tax rate is 30%, The net income for the first quarter of 2022 is projected to be $787,500 7. Whisper ing Winds has a corporate policy of maintaining an end-of-month cash balance of $210.000 it invests or borrows cash monthly, as necessary, to maintain this balance. 8. Whispering Winds uses a calendar-year reporting period Prepare a schedule of Cash Receipts and Disbursements for Whispering Winds Instruments, by month, for the second quarter of 2022. Be sure that all receipts, disbursements, borrowing. and investing amounts are presented on a monthly basis. Ignore the interest expense and income from borrowing and investing. (Round answers to 0 decimal places, eg. 125.) Quarter

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