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Problem 8-22 Cash Budget with Supporting Schedules [LO8-2, LO8-4, LO8-8] Garden Sales, Inc., sells garden supplies. Management is planning its cash needs for the second quarter The company usually has to borrow money during this quarter to support peak sales of lawn care equipment, which occur during May. The following information has been assembled to assist in preparing a cash budget for the quarter: a. Budgeted monthly absorption costing income statements for April-July are April 540,000 $ 740,000 $ 440,000 340,000 378,000 518,000 308,000 238,000 June Sales Cost of goods sold Gross margin Selling and administrative expenses: 162,000 222,000 132,000 102,000 Selling expense Administrative expense* 74,000 42,000 94,000 56,000 55,000 34,000 34,400 32,000 Total selling and administrative expenses 116,000 150,000 89,400 66,00 Net operating income $ 46,000 $ 72,000 $ 42,600 36,000 "Includes $16,000 of depreciation each month. Sales are 20% for cash and 80% on account. C. Sales on account are collected over a three-month period with 10% collected in the month of sale: 80% collected in the first month following the month of sale, and the remaining 10% collected in the second month following the month of sale. February's sales totaled $160,000, and March's sales totaled $220,000 d. Inventory purchases are paid for within 15 days. Therefore, 50% of a month's inventory purchases are paid for in the month of purchase. The remaining 50% is paid in the following month. Accounts payable at March 31 for inventory purchases during March total $99,400 e. Each month's ending inventory must equal 20% of the cost of the merchandise to be sold in the following month. The merchandise inventory at March 31 is $75,600 f. Dividends of $24,000 will be declared and paid in April g. Land costing $32,000 will be purchased for cash in May. h. The cash balance at March 31 is $46,000; the company must maintain a cash balance of atleast $40,000 at the end of each month