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Coyote Loco, Inc., a distributor of salsa, has the following historical collecti

ID: 2588526 • Letter: C

Question

Coyote Loco, Inc., a distributor of salsa, has the following historical collection pattern for its credit sales. 75 percent collected in the month of sale. 15 percent collected in the first month after sale. 5 percent collected in the second month after sale. 4 percent collected in the third month after sale. 1 percent uncollectible. The sales on account have been budgeted for the last seven months as follows: June July August September October November December $ 129,500 157,000 182,000 214,000 239,000 264,000 226,500 Required: 1. Compute the estimated total cash collections during October from credit sales. 2. Compute the estimated total cash collections during the fourth quarter from sales made on account during the fourth quarter. Total cash collections Total cash collections

Explanation / Answer

Statement showing cash received during last quater

October

November

December

Sales made in:

June

-

-

-

July

9,560

(239,000 * 4%)

-

-

August

9,100

(182,000 * 5%)

7,280

(182,000 * 4%)

-

September

32,100

(214,000 * 15%)

10,700

(214,000 * 5%)

8,560

(214,000 * 4%)

October

179,250

(239,000 * 75%)

35,850

(239,000 * 15%)

11,950

(239,000 * 5%)

November

-

198,000

(264,000 * 75%)

39,600

(264,000 * 15%)

December

-

-

169,875

(226,500 * 75%)

Total

230,010

251,830

223,985

Total collection of Oct. = 230,010

Total collection of last quarter = 230,010 + 251,830 + 223,985

Total collection of last quarter = 711,825

October

November

December

Sales made in:

June

-

-

-

July

9,560

(239,000 * 4%)

-

-

August

9,100

(182,000 * 5%)

7,280

(182,000 * 4%)

-

September

32,100

(214,000 * 15%)

10,700

(214,000 * 5%)

8,560

(214,000 * 4%)

October

179,250

(239,000 * 75%)

35,850

(239,000 * 15%)

11,950

(239,000 * 5%)

November

-

198,000

(264,000 * 75%)

39,600

(264,000 * 15%)

December

-

-

169,875

(226,500 * 75%)

Total

230,010

251,830

223,985