1. **Problem Statement:** You 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). Sales increase by 30% in February and a further 10% in March. 90% of sales are cash sales, 10% are credit sales with 2-month credit. 2. **Sales Calculation:** - January sales = 20000 - February sales = January sales × 1.30 = $20000 \times 1.30 = 26000$ - March sales = February sales × 1.10 = $26000 \times 1.10 = 28600$ 3. **Cash Sales Receipts:** - 90% of sales are cash sales, received in the month of sale. - January cash sales = $20000 \times 0.90 = 18000$ - February cash sales = $26000 \times 0.90 = 23400$ - March cash sales = $28600 \times 0.90 = 25740$ 4. **Credit Sales Receipts:** - 10% of sales are credit sales, paid after 2 months. - Credit sales receipts in January = 0 (no credit sales from November) - Credit sales receipts in February = 0 (no credit sales from December) - Credit sales receipts in March = 10% of January sales = $20000 \times 0.10 = 2000$ 5. **Trade Receivables b/f:** - Trade receivables due in January 2026 = 5000 (from December sales) - Trade receivables due in February 2026 = 12000 (from November sales, not relevant here) - For the table, January trade receivables b/f = 5000, February = 0, March = 0 6. **Total Cash Receipts:** - January total cash receipts = cash sales + credit sales receipts + trade receivables b/f = $18000 + 0 + 5000 = 23000$ - February total cash receipts = $23400 + 0 + 0 = 23400$ - March total cash receipts = $25740 + 2000 + 0 = 27740$ **Final Table:** | Month | Sales | Cash Sales Receipts | Credit Sales Receipts | Trade Receivables b/f | Total Cash Receipts | |---------|-------|---------------------|----------------------|----------------------|---------------------| | January | 20000 | 18000 | 0 | 5000 | 23000 | | February| 26000 | 23400 | 0 | 0 | 23400 | | March | 28600 | 25740 | 2000 | 0 | 27740 |