Can I have it in columnar form and the whole cash budget

Here is the complete cash budget in columnar form.

Tanya Limited
Cash Budget
For the Three Months Ending 31 October

	August	September	October
Cash Receipts
Sales Revenue	$92,000	$96,000	$104,800
Total Cash Receipts	92,000	96,000	104,800
Cash Disbursements
Raw Materials	$46,000	$48,000	$52,400
Direct Labor	$23,000	$24,000	$26,200
Manufacturing Overhead	$11,500	$12,000	$13,100
Selling & Administrative Expenses	$18,400	$19,200	$20,960
Purchase of Equipment	$0	$0	$10,000
Loan Repayment	$5,000	$5,000	$5,000
Total Cash Disbursements	103,900	108,200	127,660
Net Cash Flow	(11,900)	(12,200)	(22,860)
Beginning Cash Balance	$30,000	$18,100	$5,900
Ending Cash Balance	18,100	5,900	(16,960)
Minimum Required Balance	$15,000	$15,000	$15,000
Excess (Deficiency) of Cash	$3,100	$(9,100)$	$(31,960)$
Financing
Borrowings	$0	$10,000	$35,000
Repayments	$0	$0	$0
Total Financing	0	10,000	35,000
Ending Cash Balance (after financing)	18,100	15,900	18,040

Explanation of Calculations:

• Sales Revenue:

  • August: 1,150 \text{ units} \times \80/unit = $92,000$
  • September: 1,200 \text{ units} \times \80/unit = $96,000$
  • October: 1,310 \text{ units} \times \80/unit = $104,800$

• Raw Materials:

  • August: 1,150 \text{ units} \times \40/unit = $46,000$
  • September: 1,200 \text{ units} \times \40/unit = $48,000$
  • October: 1,310 \text{ units} \times \40/unit = $52,400$

• Direct Labor:

  • August: 1,150 \text{ units} \times \20/unit = $23,000$
  • September: 1,200 \text{ units} \times \20/unit = $24,000$
  • October: 1,310 \text{ units} \times \20/unit = $26,200$

• Manufacturing Overhead: (50% of Direct Labor)

  • August: 0.50 \times \23,000 = $11,500$
  • September: 0.50 \times \24,000 = $12,000$
  • October: 0.50 \times \26,200 = $13,100$

• Selling & Administrative Expenses: (20% of Sales Revenue)

  • August: 0.20 \times \92,000 = $18,400$
  • September: 0.20 \times \96,000 = $19,200$
  • October: 0.20 \times \104,800 = $20,960$

• Beginning Cash Balance:

  • August: 30,000 (Given)
  • September: 18,100 (Ending balance from August)
  • October: 5,900 (Ending balance from September)

• Ending Cash Balance: Beginning Cash Balance + Total Cash Receipts - Total Cash Disbursements

• Excess (Deficiency) of Cash: Ending Cash Balance - Minimum Required Balance

• Borrowings:

  • August: 0 (Excess cash is positive)
  • September: 10,000 (To meet the minimum required balance of 15,000, as the deficiency is 9,100)
  • October: 35,000 (To meet the minimum required balance of 15,000, as the deficiency is 31,960)

• Ending Cash Balance (after financing): Ending Cash Balance + Borrowings