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Use the following ormation to answer Questions 10 through 13 Gas Corporation sup

ID: 2599840 • Letter: U

Question

Use the following ormation to answer Questions 10 through 13 Gas Corporation supplies compressed gases to other companies. Data regarding Weldon's opcration Sales are all on account, following the sale, and 3% Collections are expected to be 75% in the month ofsale, 22% in the month uncollectible and $30,00 for sanoumt and they are budgrted at $260,000 for November, $320,000 for December ·The cost of goods sold is 76% of sales. following month. M Other monthly expenses to be paid in cash are Ignore taxes. month followins terchaght on account, and payment for merchandise is made in Monthlydwpenses to be in cash are $20,400 company desires an ending merc hadise inventory equal to 80% of the cost of goods sold in the 10. How much are Weldon's total cash collections in Decem ber? A. $306,000 B. $301,600 C. $297,200 D. $292,800 E. None of the above 11. How much are Weldon's total cash disbursements in December for merchandise purchase? A. $234,080 B. $240,160 C. $237,120 D. $231,040 E. None of the above

Explanation / Answer

Answer:

10. Cash collections in December

Amount($)

Sales

-       75% in month of sale

320000*0.75

240000

-       22% in following month

260000*0.22

57200

Total cash collections

$297200

11. Total cash disbursements in December for merchandise purchase

Amount($)

Purchase in the month of November

Cost of goods sold

197600

(260000*0.76)

Add: Closing stock

194560

(320000*0.80)*0.76

Less: Opening stock

-158080

(260000*0.80)-0.76

$234080

Total cash disbursement in December = $234080

Amount($)

Sales

-       75% in month of sale

320000*0.75

240000

-       22% in following month

260000*0.22

57200

Total cash collections

$297200