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vaux inc prepares monthly cash budgets shown on page 387 are relevant data from oper 533950

Vaux Inc. prepares monthly cash budgets. Shown on page 387 are relevant data from operating budgets for 2012.

January

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February

Sales

$330,000

$400,000

Purchases

110,000

130,000

Salaries

80,000

95,000

Selling and administrative expenses

132,000

150,000

All sales and purchases are on account. Collections and disbursement data are given below. All other items above are paid in the month incurred. Depreciation has been excluded from selling and administrative expenses.

Other data.

1. Collections from customers: January $293,000; February $358,000.

2. Payments for purchases: January $98,000; February $118,000.

3. Other receipts: January: collection of December 31, 2011, interest receivable $2,000; February: proceeds from sale of short term investments $5,000

4. Other disbursements: February payment of $20,000 for land The company”s cash balance on January 1, 2012, is expected to be $58,000. The company wants to maintain a minimum cash balance of $40,000.

Instructions

Prepare a cash budget for January and February.

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