Junos has projected its first quarter sales at $42,000 and its second quarter sales at
$45,000. The firms cost of goods sold is equal to 70 percent of the next quarters sales.
The accounts receivable period is 30 days and the accounts payable period is 45 days.
As of the beginning of the first quarter, the accounts receivable balance is $13,200 and
the accounts payable balance is $14,500. The firm pays $1,800 a month in cash
expenses and $100 a month in taxes. At the beginning of the first quarter, the cash
balance is $380 and the short-term loan balance is zero. The firm maintains a minimum
cash balance of $50. Assume each month has 30 days. What is the cumulative cash
surplus (deficit) at the end of the first quarter, prior to any short-term borrowing?
A. -$5,210
B. -$4,620
C. -$3,615
D. $7,880
E. $9,380
A 4-year annuity of eight $6,200 semiannual payments will begin 6 years from now,
with the first payment coming 6.5 years from now. If the discount rate is 7 percent
compounded semiannually, what is the value of this annuity 4 years from now?
A. $37,139.58
B. $38,399.20
C. $40,687.14