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GS Cookie Co. forecasts cash receipts for January and February of $18,000 and $20,000, respectively. Cash Payments of $6,000 and $8,000 are expected in these two months. GS Cookie's cash balance at the beginning of January was $5,000, a level that it attempts to maintain. At the beginning of the year, GS Cookie has a $15,000 balance outstanding on its line of credit at the local bank. Based on its cash budget, how much of the line of credit can GS Cookie repay in January and February?

A. $15,000

B. $9,000

C. $4,000

D. None. GS Cookie must increase its borrowings.

User Dante WWWW
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1 Answer

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Final answer:

GS Cookie Co. can repay its full outstanding line of credit balance of $15,000 in January and February, as it has enough net cash flow to maintain its desired cash balance of $5,000 and clear the debt. The correct answer is option A. $15,000

Step-by-step explanation:

To determine how much GS Cookie Co. can repay from its line of credit based on the cash flow forecasts for January and February, we need to calculate the net cash flow for each month and then assess the cumulative effect on the company’s cash balance. The goal is to maintain a cash balance of $5,000.



January:


  • Beginning Cash Balance: $5,000

  • Cash Receipts: $18,000

  • Cash Payments: $6,000

  • Ending Cash Balance: $5,000 + $18,000 - $6,000 = $17,000



Since GS Cookie aims to maintain a cash balance of $5,000, they have an excess of $12,000 ($17,000 - $5,000) in January.





February:


  • Beginning Cash Balance: $17,000

  • Cash Receipts: $20,000

  • Cash Payments: $8,000

  • Ending Cash Balance: $17,000 + $20,000 - $8,000 = $29,000



Again, GS Cookie will maintain a cash balance of $5,000, which means they have an excess of $24,000 ($29,000 - $5,000) in February. Therefore, over January and February, GS Cookie can repay a total of $12,000 + $24,000 = $36,000. Given that the outstanding line of credit is $15,000, GS Cookie can repay this in full.



The correct answer to the question is Option A: $15,000, as this is the total outstanding balance on the line of credit and GS Cookie has sufficient excess cash to pay this off.

User Pravin Raj
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