Sales Revenues

Cash-Sales Collection
Credit-Sales Collection
COGS

INVENTORY
Beginning Inventory
Less COGS
Purchase
Ending Inventory
Safety Stock

4,000
15%
85%
80%

Dec

5,000
750
3,400
4,000

Jan

Feb
2,150
(4,000)
3,850
2,000

2,000

7,100
1,065
4,250
5,680
2,000
(5,680)
5,680
2,000

6,000
900
6,035
4,800

Mar
2,000
(4,800)
4,800
2,000

9,000
1,350
5,100
7,200

Apr
2,000
(7,200)
7,200
2,000

7,500
1,125
7,650
6,000

26,435

May
2,000
(6,000)
6,000
2,000

27,680

Beginning Cash
Sales Revenues
New Equipment Purchase
Expenses

ACCOUNT PAYABLE
Surplus (Deficit) Cash
Additional Acc. Payable
Principal Payment of Acc. Payable
Ending Cash
Acc. Payable
Minimum Cash

Dec

1,500
250

300
5,000
(6,000)

250
7,100
(100)
(6,000)

Jan

Feb

(700)
950
250
2,450

1,250
(1,500)
(250)
950

(250)
6,000
(6,000)

Mar
(250)
500
250
1,450

250
9,000
(250)
(6,000)

Apr
3,000
(1,450)
1,550
-

1,550
7,500
(6,000)

May
3,050
3,050
-