Americana Company is preparing its budget for the third quarter

Cash balance on July 31 was $30,000. Assume there is no minimum balance of cash required and no borrowing is undertaken. Additional budgeted data are provided here:

Jul Aug Sep
Cash collections $50,000 $56,000 $50,000
Cash payments
Purchases of direct materials 25,000 19,000 21,000
Operating expenses 22,000 29,000 34,000
Capital expenditures 9,000 5,000 11,000

Calculate the projected balance of cash at the end of August.
A) $(23,000 )
B) $3,000
C) $38,000
D) $33,000


D .D)
Beginning cash balance $30,000
Plus: Cash collections 56,000
Cash available $86,000
Less: Payments for:
Purchases of direct materials 19,000
Operating expenses 29,000
Capital expenditures 5,000
Ending cash balance $33,000

Business

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