Please use the information in the picture to answer the following questions& please include calculations.

A) The total cash disbursements for June is closest to ... 1. R143 502 2. R148 664 3. R153 288 4. R164 121 B) The total cash disbursements for July is closest to ... 1. R100 644 2. R106 655 3. R108 045 4. R113 055 C) The net cash flow for May is closest to ... 1. -R63 672 2. -R77 135 3. -R89 655 4. -R104 038 D) The net cash flow for June is closest to ... 1. -R63 672 2. -R77 135 3. -R89 655 4. -R104 038 E) The closing balance for July is closest to ... 1. -R63 672 2. -R77 135 3. -R100 038 4. -R111 176 F) In order to improve the cash flow of the firm during the months of June and July the manager of the firm should ... 1. not go ahead with the sponsorship during June. 2. aggressively market to existing and prospective customers during May and June. 3. implement both 1 and 2 above. 4. diversify by no longer letting the rest of the space in the building and utilise it themselves to operate a coffee shop. G) A firm can shorten its cash cycle by ...

1. accelerating the collection of accounts receivable. 2. stretching accounts payable. 3. efficient inventory and production management. 4. buying merchandise on credit from suppliers.

Rugube (Pty) Ltd sells and services gardening equipment The business is seasonal and during wintertime (May-August) sales decline and cash flow slows down. The actual sales for Rugube (Pty) Ltd for March and April, together with its forecasted sales for the period May to August, are supplied in the following table: SALES (R) 56 600 54 220 MONTH March April May June July August 31 800 22 680 20 480 22 200 of the firm's sales, 80% is sold for cash and the balance is collected the following month from Nomvula Trust, a buy aid association The firm purchases its stock (inventory) one month in advance of expected sales dates at 50% of the projected sales value and pays cash for such purchases Rugube (Ply) Ltd owns the building in which it operates, and space not utilised by the firm provides rental income from other small businesses worth R15 000 per month. Salaries will amount to R92 448 in May, R93 454 in June and R92 642 in July, The following expenses are also payable in cash and need to be budgeted for on a monthly basis as follows VAT payable in May R2 753, June R1 742 and July R1 313. Municipal account amounting to R3 500 for May, R3 800 for June and RA 200 for July Telephone costs (including internet) amounting to R4 755 for May, R4 266 for June and R3 800 for July A sponsorship to a university amounting to R30 000 is payable in June. Interest payable during July is expected to amount to R4 466. Assuming a beginning cash balance of R1 000 on 1 May, determine the cash receipts disbursements and balances for the months of May, June and July by means of a cash budget Then answer questions 10-19