sales cash sale (40%) on acc (60%)

Dec-31 855000 342000 513000

jan 120000 48000 72000
feb 150000 60000 90000
march 190000 76000 114000
526000

Purchases payment of purch( 70%) payment of purchase last month (30%)

jan 72000 50400
feb 90000 63000 21600
march 114000 79800 27000
193200 48600
recievables month of sale(60%) recievables from last month (38%) uncollectibles(2%) Collectibles
307800 10260 307800
43200 194940 1440 238140
54000 27360 1800 81360
68400 34200 2280 102600
729900

241800
1255900
1256000