The following credit sales are budgeted by Sunland Company: January $274000 February 350000 March 470000 April 360000 The company's past experience indicates that 70% of the accounts receivable are collected in the month of sale, 20% in the month following the sale, and 8% in the second month following the sale. The anticipated cash inflow for the month of April is

$374,000

Explanation:

April Collection = $360000 x 70 % + $ 470000 x 20 % + $ 350000 x 8 %

                           = $374,000

The anticipated cash inflow for the month of April is $374,000

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