1. **State the problem:** We need to fill in a sales working table for January to March 2026, showing sales, cash sales receipts, credit sales receipts, and trade receivables brought forward (b/f). 2. **Given data:** - January sales = 20000 - February sales increase by 30% over January - March sales increase by 10% over February - 90% of sales are cash sales (collected immediately) - 10% of sales are credit sales with 2 months credit (collected after 2 months) 3. **Calculate sales for each month:** - January sales = 20000 - February sales = $20000 \times 1.30 = 26000$ - March sales = $26000 \times 1.10 = 28600$ 4. **Calculate cash sales receipts each month:** Cash sales are 90% of sales and collected in the same month. - January cash sales = $20000 \times 0.90 = 18000$ - February cash sales = $26000 \times 0.90 = 23400$ - March cash sales = $28600 \times 0.90 = 25740$ 5. **Calculate credit sales receipts each month:** Credit sales are 10% of sales and collected after 2 months. - January credit sales = $20000 \times 0.10 = 2000$ (collected in March) - February credit sales = $26000 \times 0.10 = 2600$ (collected in April, outside scope) - March credit sales = $28600 \times 0.10 = 2860$ (collected in May, outside scope) 6. **Calculate trade receivables b/f for each month:** Trade receivables are credit sales from 2 months prior. - January b/f = trade receivables due in January 2026 = 5000 (given) - February b/f = January credit sales = 2000 - March b/f = February credit sales = 2600 7. **Fill the table:** | Month | Sales | Cash Sales Receipts | Credit Sales Receipts | Trade Receivables b/f | |---------|-------|---------------------|----------------------|----------------------| | January | 20000 | 18000 | 0 | 5000 | | February| 26000 | 23400 | 0 | 2000 | | March | 28600 | 25740 | 2000 | 2600 | **Final answer:** January: Sales=20000, Cash=18000, Credit=0, Receivables b/f=5000 February: Sales=26000, Cash=23400, Credit=0, Receivables b/f=2000 March: Sales=28600, Cash=25740, Credit=2000, Receivables b/f=2600