Cash Budget

January February March April May June July August September October November December
Cash Receipts
Sales 264,910.00 447,035.00 289,745.00 293,884.00 190,404.00 318,719.00 281,446.00 231,796.00 335,276.00 409,782.00 488,427.00 587,789.00
Credit Sales 254,314.00 429,154.00 278,155.00 282,129.00 182,788.00 305,970.00 270,188.00 222,524.00 321,865.00 393,391.00 468,890.00 564,277.00
Other Cash Receipts 105.00 55.00 60.00 75.00 85.00 55.00 65.00 60.00 65.00 85.00 95.00 110.00
Cash Sales 10,701.00 17,936.00 11,650.00 11,830.00 7,701.00 12,804.00 11,323.00 9,332.00 13,476.00 16,476.00 19,632.00 23,621.00

Collections
8% in 1-30 days 20,345.00 34,332.00 22,252.00 22,570.00 14,623.00 24,478.00 21,615.00 17,802.00 25,749.00 31,471.00 37,511.00 45,141.00
54% in 31-60 days 286,911.00 137,329.00 231,743.00 150,204.00 152,349.00 98,705.00 165,224.00 145,902.00 120,163.00 173,807.00 212,431.00 253,201.00
34% in 61-90 days 9,934.00 11,955.00 5,779.00 9,686.00 6,291.00 6,388.00 4,159.00 6,914.00 6,114.00 5,039.00 7,277.00 8,897.00
Total Cash Receipts 317,190.00 183,616.00 259,774.00 182,460.00 173,263.00 129,571.00 190,998.00 170,618.00 152,026.00 210,317.00 257,219.00 307,239.00

Cash Disbursements
Purchases 365,280.00 174,400.00 294,300.00 190,750.00 193,745.00 125,350.00 209,825.00 185,300.00 152,600.00 220,725.00 269,774.00 321,549.00
Utilities 13,600.00 14,100.00 13,700.00 13,200.00 13,200.00 13,600.00 14,800.00 15,900.00 14,900.00 14,100.00 13,800.00 14,000.00
Advertising 1,800.00 11,000.00 10,000.00 7,000.00 9,000.00 10,000.00 12,000.00 12,000.00 15,000.00 20,000.00 22,000.00 24,000.00
Insurance - - 19,650.00 - - 19,650.00 - - 19,650.00 - - 19,650.00
Salaries and benefits 33,583.00 33,583.00 33,583.00 33,583.00 33,583.00 33,583.00 33,583.00 33,583.00 33,583.00 33,583.00 33,583.00 33,583.00
E-Commerce 2,700.00 4,500.00 2,900.00 3,000.00 1,900.00 2,400.00 3,200.00 3,300.00 3,400.00 3,900.00 5,000.00 6,000.00
Repairs and Maintenance 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
Travel 4,100.00 2,700.00 2,700.00 2,000.00 3,000.00 2,600.00 2,200.00 3,100.00 3,800.00 4,500.00 5,500.00 65,000.00
Supplies 1,088.00 1,836.00 1,190.00 1,207.00 782.00 1,309.00 1,156.00 952.00 1,377.00 1,683.00 2,006.00 2,414.00
Interest 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00
Other Cash Disbursements 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00 125.00
Total Cash Disbursements 437,276.00 257,244.00 393,148.00 265,865.00 270,335.00 223,617.00 291,889.00 269,260.00 259,435.00 313,616.00 366,788.00 501,321.00

End-of-Month Balance
Cash (Beginning of Month) 22,565.00 37,162.00 150,163.00 109,127.00 173,779.00 172,690.00 180,984.00 149,405.00 157,210.00 149,027.00 132,824.00 145,044.00
+Cash receipts 486,073.00 370,245.00 352,112.00 330,517.00 269,246.00 231,911.00 260,310.00 277,065.00 251,252.00 297,413.00 379,008.00 455,717.00
-Cash Disbursements 453,476.00 257,244.00 393,148.00 265,865.00 270,335.00 223,617.00 291,889.00 269,260.00 259,435.00 313,616.00 366,788.00 501,321.00
Cash (End of Month) 37,162.00 150,163.00 109,127.00 173,779.00 172,690.00 180,984.00 149,405.00 157,210.00 149,027.00 132,824.00 145,044.00 99,440.00
Borrowing/Repayment 130,086.00 84,068.00 143,374.00 93,405.00 107,072.00 104,046.00 110,891.00 108,642.00 117,408.00 564,298.00 119,569.00 145,583.00
Cash (End of Month after borrowing) 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00 10,000.00