November December January February March April May June July August

30 40 40 45 50 50 55 50 45 40

net discount

milion Rs factory overheads selling and admin expenses Depre Interest 1 2 2 9

Beginning cash balance Cash from operations Total Available Cash Less: Factory Overheads Interest Dividends Depreciaiton Selling & Admin exp Machinary Total Disbursements Cash Balance (Deficit) Add: Short-term loans Long-term loans Capital stock issues Total Additions Ending Cash Balance

January

February March 12 0

April

May

June

1 9 2 2 14 -14

1 9 2 2 30 44 -44

1 15 2 2 20 -20

2 2 5 7

2 2 5 -5

2 2 5 -5