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What is budgeted cash collections from sales

A Company has the following sales budget for the first three months of the current year:


Month Sales Revenue

January $600,000

February 150,000

March 440,000


  • 65 percent in month of sale
  • 25 percent in month following sale
  • 8 percent in second month following sale
  • 2 percent uncollectible

November and December sales were $100,000 and $200,000, respectively

What is budgeted cash collections from sales for February?


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