A C D E F G H K 1 Month April May June July August September October November December January 2 Sales 325 350 350 250 250 350 550 650 750 650 3 Collections month 0: 80%*95% 5 month-1: 10% 6 month -2: 7.5% month -3: 2.5% 8 Payments 9 Purchase - 70% of next month sales 10 Purchase payment - 50% of current month purchase 11 Purchase payment - 50% of last month purchase 12 Lease payment 10 10 10 10 10 10 13 construction 0 14 wages 30 30 10 50 70 81 15 other In un Un 16 Miscellaneous N N on 17 taxes 30 0 50 18 Net Cash Flow 19 cumulative cash 35 20 Target Cash Flow 10 10 10 10 10 21 Surplus/Shortage