\begin{tabular}{|l|l|} \hline & Expected cash collections: \\ \hline 2 & March cash collections \\ \hline 3 & March collections on account: \\ \hline 4 & January sales \\ \hline 5 & February sales \\ \hline 6 & March sales \\ \hline 7 & Total cash collections \\ \hline 8 & \\ \hline 9 & Payments to suppliers: \\ \hline 10 & Accounts payable for inventory purchases, beginning balance \\ \hline 11 & March purchases \\ \hline 12 & Total cash payments \\ \hline 13 & \\ \hline 14 & \\ \hline 15 & \\ \hline 16 & \\ \hline 17 & \\ \hline 18 & Cash balance, March 1 \\ \hline 19 & Add cash receipts: \\ \hline 20 & Collections from customers \\ \hline 21 & Total cash available before current financing \\ \hline 22 & Less disbursements: \\ \hline 23 & Payments to suppliers \\ \hline 24 & Selling and administrative expenses \\ \hline \end{tabular}