参考号：EM13348793

Question:

现金预算

Dash Shoes Inc.的控制器指示您在接下来的三个月内组织一个每月的现金预算。向您提供了随后的预算信息：

五月3月

Sales $145,000 $180,000 $238,000

Manufacturing costs 61,000 77,000 86,000

出售和行政费用42,000 49,000 52,000

Capital expenditures _ _ 57,000

The company expects to sell about 15percent of its merchandise for cash. Of sales on account, 70% are expected to be collected in full in the month subsequent the sale and the remainder the subsequent month. Depreciation, property and insurance tax expense represent $7,000 of the evaluated monthly manufacturing costs. The annual insurance premium is paid in July, and the annual property taxes are paid in November. Of the remainder of the manufacturing costs, 85% are expected to be paid in the month in which they are incurred and the balance in the subsequent month.

截至3月1日的现有资产包括55,000美元的现金，$ 78,000的可销售证券和应收账款161,800美元（从2月份的销售额为127,000美元，1月份的销售额为34,800美元）。一月和2月的销售分别为116,000美元和127,000美元。截至3月1日起，现有的负债包括73,000美元，12％，90天的票据，应付款5月20日，以及2月份应付的账款的7,000美元，用于制造成本。所有销售和行政费用均以现金支付。预计将在3月收到4,400美元的股息。估计的所得税付款将在4月份进行22,000美元。Dash Shoes的常规季度股息预计将于4月宣布为7,000美元，并在5月支付。管理层希望保持最低现金余额43,000美元。

1.目的月度现金预算和支持schedules for March, April, and May. Input all amounts as positive values except overall cash deficiency and decrease which should be shown with a minus sign. Consider 360 days per year for interest calculations.