Use the following information to prepare the September cash budget for PTO Co. The following information relates to expected cash receipts and cash payments for the month ended September 30. Beginning cash balance, September 1, $43,000. Budgeted cash receipts from sales in September, $256,000. Raw materials are purchased on account. Purchase amounts are August (actual), $80,000, and September (budgeted), $109,000. Payments for direct materials are made as follows: 65% in the month of purchase and 35% in the month following purchase. Budgeted cash payments for direct labor in September, $33,000. Budgeted depreciation expense for September, $3,900. Other cash expenses budgeted for September, $55,000. Accrued income taxes payable in September, $10,100. Bank loan interest payable in September, $1,800.

PTO Co.

Cash Budget for the month of September

Beginning cash balance, September 1, $43,000

Budgeted cash receipts from sales      256,000

Total cash available                             $299,000

Cash Disbursements:

Payment to suppliers           $98,850

Payment to workers               33,000

Other expenses                     55,000

Income tax                               10,100

Bank loan interest                    1,800   $198,750

Ending cash balance, Sept. 30           $100,250

Explanation:

a) Data and Calculations:

Beginning cash balance, September 1, $43,000

Budgeted cash receipts from sales in September, $256,000

Raw materials are purchased on account

Purchase amounts are August (actual), $80,000, and September (budgeted), $109,000

Payments for direct materials are made as follows:

65% in the month of purchase and

35% in the month following purchase.

Budgeted cash payments for direct labor in September, $33,000.

Budgeted depreciation expense for September, $3,900.

Other cash expenses budgeted for September, $55,000.

Accrued income taxes payable in September, $10,100.

Bank loan interest payable in September, $1,800

                                        August     September

Credit purchases        $80,000     $109,000

Payments for purchases:

65% purchase month                        70,850

35% ffg month                                   28,000

Total cash payment for purchases $98,850

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

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