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Collections are expected to be 70 percent in the month of sale and 28 percent in

ID: 2557802 • Letter: C

Question

Collections are expected to be 70 percent in the month of sale and 28 percent in the month following the sale. Two percent of sales are expected to be uncollectible. Bad debts expense is recognized monthly.

A total of 70 percent of the merchandise for resale is purchased in the month prior to the month of sale, and 30 percent is purchased in the month of sale. Payment for merchandise is made in the month following the purchase.

VILLAGE HARDWARE, INC.
BALANCE SHEET
NOVEMBER 30, 20x4

Compute the budgeted cash collections for December 20x4.

Compute the budgeted income (loss) before income taxes for December 20x4.

Village Hardware is a retail hardware store. Information about the store's operations follows.

Explanation / Answer

Solution 1:

Solution 2:

Computation of Budgeted Cash Collection for December 20X4 - Village Hardware Particulars Amount Collection for December sales ($530,000*70%) $371,000.00 Collection for November sales ($490,000*70%) $137,200.00 Budgeted Cash Collection for December $508,200.00