a.

Oct Nov Dec Jan

sale 3,000,000 2,000,000 2,000,000 3,000,000
Credit sale (80%) 1,600,000 2,400,000
Cash (20%) 600,000
Next month(80%) 1,280,000
60 days after sales (15%) 450,000
90 days after sales (4%)
Total collection 7,730,000

b. Jan Feb Mar Apr

Purchase 1,300,000 1,950,000 3,250,000 3,250,000
New machine 400,000
Tax 500,000
Rent 100,000 100,000 100,000 100,000
Other cash expenditure 90,000 150,000 150,000 180,000
Dep 150,000 150,000 150,000 150,000
Labor 200,000 300,000 500,000 500,000
Dividend
Interest
Total payment 1,840,000 2,650,000 4,650,000 4,580,000

c.
Jan Feb Mar Apr
Cash beginning balance 300,000 6,190,000 15,660,000 24,210,000
Cash collection 7,730,000 12,120,000 13,200,000 16,100,000
Cash payment 1,840,000 2,650,000 4,650,000 4,580,000
Ending C.B 6,190,000 15,660,000 24,210,000 35,730,000
Feb Mar Apr May June July
5,000,000 5,000,000 6,000,000 3,000,000 2,000,000 2,000,000
4,000,000 4,000,000 4,800,000 2,400,000 1,600,000 1,600,000
1,000,000 1,000,000 1,200,000 600,000 400,000 400,000
1,920,000 3,200,000 3,200,000 3,840,000 1,920,000 1,280,000
900,000 300,000
200,000 80,000
12,120,000 13,200,000 16,100,000 9,840,000 6,000,000 5,580,000

May June July

3,900,000 1,950,000 1,300,000

500,000
100,000 100,000 100,000
90,000 60,000 60,000
150,000 150,000 150,000
600,000 300,000 200,000
450,000
310,000
4,840,000 3,820,000 1,810,000

May June
35,730,000 40,730,000
9,840,000 6,000,000
4,840,000 3,820,000
40,730,000 42,910,000