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Cash

Accounts Receivable
Inventory
Current Assets
Net Plant and Equip
Total Assets
Accounts Payable
Notes Payable, Bank
Accrued Taxes
LT Debt - current portion
Current Liabilities
LT Debt
SH equity
Total Liabilities and Equity

31-Dec-93 Jan
Feb
Mar
Apr
May
200
878
1526
1253
1054
915
2905
1060
260
300
300
280
586
586
586
586
586
586
3691
2524
2372
2139
1940
1781
1176
1176
1176
1176
1176
1176
4867
3700
3548
3315
3116
2957
282
36
42
48
42
42
752
0
0
0
0
0
88
31
-23
-162
-251
-305
50
50
50
50
50
50
1172
117
69
-64
-159
-213
400
400
400
400
400
400
3295
3183
3079
2979
2875
2770
4867
3700
3548
3315
3116
2957
31

Jan
Net Sales
COGS
Gross Profit
Ops Expense
Interest Expense
Interest Income
PBT
Tax
Net Profit

(23)

Feb
120
84
36
200
7
2
(169)
(57)
(112)

(162)
(0)

Mar
140
98
42
200
4
4
(158)
(54)
(104)

(251)
0

Apr
160
112
48
200
4
5
(151)
(51)
(100)

(305)
(0)

May
140
98
42
200
4
4
(158)
(54)
(104)

140
98
42
200
4
3
(159)
(54)
(105)

Assumed COGS = 70%


Ops Exp assumed to be equal every month
Return of 4% on average monthly cash balance
Federal taxes = 34%
Jan
Opening Balance
Receivables
Interest Income
Interest Payable
Account Payables
Ops Expense
COGS
Tax Paid
LT debt retired
Bank Notes Retired
Closing Balance

200
1,965
2

Feb
878
940
4

Mar
1,526
120
5

Apr
1,254
140
4

May
1,054
160
3

7
330
200

4
92
200

4
106
200

4
104
200

4
98
200

(0)
0
752
878

0
0
0
1,526

88
0
0
1,254

35
0
0
1,054

(0)
0
0
915

Jun

Jul
696
280
586
1562
1176
2738
42
0
-394
50
-302
375
2665
2738

Jun

Aug
527
300
586
1413
1176
2589
48
0
-448
50
-350
375
2564
2589

Jul
140
98
42
200
4
3
(159)
(54)
(105)

Jun

Sep
200
1780
586
2566
1176
3742
486
433
-352
50
617
375
2750
3742

Aug
160
112
48
200
3
2
(153)
(52)
(101)

Jul

Oct
200
3460
586
4246
1176
5422
552
1741
-271
50
2072
375
2975
5422

Sep
1,620
1,134
486
200
5
1
282
96
186

Aug

Nov
200
3980
586
4766
1176
5942
642
1745
-126
50
2311
375
3256
5942

Oct
1,840
1,288
552
200
12
1
341
116
225

Sep

Dec
200
4425
586
5211
1176
6387
686
1677
33
50
2446
375
3566
6387

Nov
2,140
1,498
642
200
17
1
426
145
281

Oct

200
3400
586
4186
1176
5362
334
942
40
50
1366
350
3646
5362

Dec
2,285
1,600
686
200
17
1
470
160
310

Nov

1,115
781
335
200
14
1
122
41
80

Dec

915
140
3

696
140
2

527
140
1

201
160
1

201
1,620
1

201
1,840
1

201
2,140
1

4
98
200

3
106
200

5
696
200

12
1,222
200

17
1,408
200

17
1,556
200

14
1,133
200

35
25
0
696

2
0
0
527

(0)
0
-433
201

35
0
-1308
201

(0)
0
-4
201

1
0
68
201

34
25
735
201

Total
10,000
7,000
3,000
2,400
95
28
533
181
352

Balance Sheet
31-Dec-93 Jan
Feb
Mar
Apr
May
Cash
200
621
808
200
200
200
Accounts Receivable
2,905
1,060
260
300
300
280
Inventory
586
1,050
1,502
1,940
2,391
2,843
Current Assets
3,691
2,731
2,569
2,440
2,892
3,323
Net Plant and Equip
1,176
1,176
1,176
1,176
1,176
1,176
Total Assets
4,867
3,907
3,745
3,616
4,068
4,499
Accounts Payable
282
250
250
250
250
250
Notes Payable, Bank
752
114
765
1,366
Accrued Taxes
88
28
(27)
(168)
(259)
(316)
LT Debt - current portion
50
50
50
50
50
50
Current Liabilities
1,172
328
273
246
806
1,350
LT Debt
400
400
400
400
400
400
SH equity
3,295
3,179
3,072
2,970
2,861
2,749
Total Liabilities and Equity
4,867
3,907
3,745
3,616
4,068
4,499
Balance Sheet Difference

Jan
Net Sales
COGS
Gross Profit
Ops Expense
Interest Expense
Interest Income
PBT
Tax
Net Profit

Feb
120
78
42
210
9
1
(176)
(60)
(116)

Interest Payable
Account Payables
Ops Expense
Inventory Build Up
Tax Paid
LT debt retired
Bank Notes Retired
Closing Balance

Mar
140
91
49
210
4
2
(162)
(55)
(107)

Apr
160
104
56
210
4
2
(155)
(53)
(103)

Profit and Loss Account


May
140
140
91
91
49
49
210
210
4
9
1
1
(165)
(169)
(56)
(58)
(109)
(112)

200
1,965
1

621
940
2

808
120
114
2

Cash Book
May
200
200
140
160
651
601
1
1

9
282
210
293
752
621

4
250
210
293
808

4
250
210
293
88
-

4
250
210
293
35
-

9
250
210
293
-

200

200

200

Jan
Opening Balance
Receivables
Borrowings
Interest Income

Feb

Mar

Apr

Average Cash Balance


Shortfall

411

719
114

651

601

ance Sheet
Jun

Jul

Aug

Sep

Oct

Nov

Dec

200
280
3,294
3,774
1,176
4,950
250
2,051
(410)
50
1,941
375
2,635
4,950

200
300
3,733
4,232
1,176
5,408
250
2,681
(469)
50
2,512
375
2,521
5,408

200
1,780
3,220
5,200
1,176
6,376
250
3,316
(355)
50
3,261
375
2,741
6,376

200
3,460
2,565
6,225
1,176
7,401
250
3,971
(253)
50
4,018
375
3,008
7,401

200
3,980
1,714
5,894
1,176
7,070
250
3,135
(81)
50
3,354
375
3,341
7,070

200
4,425
769
5,395
1,176
6,571
250
2,074
110
50
2,484
375
3,712
6,571

200
3,400
586
4,186
1,176
5,362
250
764
130
50
1,194
350
3,818
5,362

ofit and Loss Account


Jun
Jul
Aug
140
160
1,620
91
104
1,055
49
56
565
210
210
210
14
19
24
1
1
1
(174)
(172)
333
(59)
(58)
113
(115)
(113)
220

Sep
1,840
1,198
642
210
28
1
405
138
267

Oct
2,140
1,393
747
210
33
1
505
172
333

Nov
2,285
1,488
797
210
27
1
562
191
371

Dec
Total
1,115
10,000
726
6,510
389
3,490
210
2,515
19
194
1
12
161
793
55
270
106
523

Sep

Oct

Nov

Dec

ash Book
Jun

Jul

Aug

200
140
685
1

200
140
630
1

200
140
635
1

200
160
655
1

200
1,620
1

200
1,840
1

200
2,140
1

14
250
210
293
35
25

19
250
210
293
-

24
250
210
293
-

28
250
210
293
35
-

200

200

200

200

33
250
210
293
836
200

27
250
210
293
1,061
200

19
250
210
293
35
25
1,310
200

685

630

635

655

Excess Profits
172

Jan
Feb
Mar
Apr
May
Jun
Jul
Interest Expense 9.249375 3.609375 3.609375 4.464375 9.346875 13.85438 18.79135
Notes Payable
5.64
0
0
0.855
5.7375
10.245 15.3825
LT Debt
3.609375 3.609375 3.609375 3.609375 3.609375 3.609375 3.408854
Interest Income
average Cash Balance

Aug
Sep
Oct
Nov
Dec
23.51635 28.27885 33.19135 26.92135 18.96385
20.1075
24.87 29.7825 23.5125
15.555
3.408854 3.408854 3.408854 3.408854 3.408854