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Since 5% of the credit sales are uncollectible, only 95% of the credit sales are collectible. The problem says that of the credit sales that are collectible , 60% are collected in the month of the sale and the remainder, or 40%, are collected in the month after the sale. This answer results from calculating January's credit collections using 60% of total January credit sales and 35% of December credit sales. Instead, January credit sales need to be reduced to 95% of their total and then multiplied by 60%, and December credit sales need to be reduced to 95% of their total and then multiplied by 40%.
This is the total cash collections in January from credit sales. The January cash receipts will also include the cash sales made during January.
This is the total cash and credit sales in January. The question asks for the budgeted cash receipts during January, not total sales made during January. In January, Noskey's cash receipts will include January cash sales plus 60% of collectible January credit sales plus 40% of collectible December credit sales.
Since 5% of the credit sales are uncollectible, only 95% of the credit sales are collectible. The problem says that of the credit sales that are collectible , 60% are collected in the month of the sale and the remainder, or 40%, are collected in the month after the sale. In calculating the amount of the credit sales that are collectible each month, we need to multiply the credit sales by .95 to calculate the amount that are collectible before multiplying by 60% or 40%. In January, Noskey's cash receipts will include January cash sales ($60,000), plus 60% of collectible January credit sales ($180,000 × .95 × .60, which equals $102,600), plus 40% of collectible December credit sales ($360,000 × .95 × .40, which equals $136,800), for a total of $299,400.