Please read the relevant parts of your textbook, which refer to cash flow and financial planning. To avoid any uncertainty regarding his business' financing needs at the time when such needs may arise, Cyrus Brown wants to develop a cash budget for his latest venture: Cyrus Brown Manufacturing (CBM). He has estimated the following sales forecast for CBM over the next 9 months: March        $100,000 April           $275,000 May            $320,000 June            $450,000 July             $700,000 August        $700,000 September  $825,000 October     $500,000 November   $115,000 He has also gathered the following collection estimates regarding the forecast sales: · Payment collection within the month of sale = 25% · Payment collection the month following sales = 55% · Payment collection the second month following sales = 20% Payments for direct manufacturing costs like raw materials and labor are made during the month that follows the one in which such costs have been incurred. These costs are estimated as follows: March     $187,500 April       $206,250 May         $375,000 June        $337,500 July               $431,250 August         $640,000 September  $395,000 October  $425,000 Additional financial information is as follows: · Administrative salaries will approximately amount to $35,000 a month. · Lease payments around $15,000 a month. · Depreciation charges, $15,000 a month. · A one-time new plant investment in the amount of $95,000 is expected to be incurred and paid in June. · Income tax payments estimated to be around $55,000 will be due in both June and September. · And finally, miscellaneous costs are estimated to be around $10,000 a month. · Cash on hand on March 1 will be around $50,000, and a minimum cash balance of $50,000 shall be on hand at all times. To receive full credit on this assignment, please show all work, including formulas and calculations used to arrive at the financial values. Group Project Guidelines · As a group, prepare a monthly cash budget for Cyrus Brown Manufacturing for the 9-month period of March through November. · Use Excel to prepare the monthly cash budget. · Based on your cash budget findings, answer the following questions: · Will the company need any outside financing? · What is the minimum line of credit that CBM will need? · What do you think of CBM's cash position during the budget period? Do you see any concerns for the company in this regard? · If you were a bank manager, would you want CBM as your client? Why or why not? · It is up to the members of the group to divide the assignment tasks evenly. You will be graded on group participation Your submitted Group Project (150 points) must include the following: · 75 Points. An Excel spreadsheet that contains your group's monthly cash budget for Cyrus Brown Manufacturing. · 75 Points. A double-spaced Word document of 1–2 pages that contains your answers to the questions listed in the Assignment Guidelines. Grading .

1. Please read the relevant parts of your textbook, which refer to
cash flow and financial planning.
To avoid any uncertainty regarding his business' financing
needs at the time when such needs may arise, Cyrus Brown
wants to develop a cash budget for his latest venture: Cyrus
Brown Manufacturing (CBM). He has estimated the following
sales forecast for CBM over the next 9 months:
March
$100,000
April
$275,000
May
$320,000
June
$450,000
July
$700,000
August
$700,000
September
$825,000
October
$500,000
November
$115,000
He has also gathered the following collection estimates
regarding the forecast sales:
· Payment collection within the month of sale = 25%
· Payment collection the month following sales = 55%
· Payment collection the second month following sales = 20%
Payments for direct manufacturing costs like raw materials and
labor are made during the month that follows the one in which
such costs have been incurred. These costs are estimated as
follows:

2. March
$187,500
April
$206,250
May
$375,000
June
$337,500
July
$431,250
August
$640,000
September
$395,000
October
$425,000
Additional financial information is as follows:
· Administrative salaries will approximately amount to $35,000
a month.
· Lease payments around $15,000 a month.
· Depreciation charges, $15,000 a month.
· A one-time new plant investment in the amount of $95,000 is
expected to be incurred and paid in June.
· Income tax payments estimated to be around $55,000 will be
due in both June and September.
· And finally, miscellaneous costs are estimated to be around
$10,000 a month.
· Cash on hand on March 1 will be around $50,000, and a
minimum cash balance of $50,000 shall be on hand at all times.
To receive full credit on this assignment, please show all work,
including formulas and calculations used to arrive at the
financial values.
Group Project Guidelines
· As a group, prepare a monthly cash budget for Cyrus Brown
Manufacturing for the 9-month period of March through
November.

3. · Use Excel to prepare the monthly cash budget.
· Based on your cash budget findings, answer the following
questions:
· Will the company need any outside financing?
· What is the minimum line of credit that CBM will need?
· What do you think of CBM's cash position during the budget
period? Do you see any concerns for the company in this
regard?
· If you were a bank manager, would you want CBM as your
client? Why or why not?
· It is up to the members of the group to divide the assignment
tasks evenly. You will be graded on group participation
Your submitted Group Project (150 points) must include the
following:
· 75 Points. An Excel spreadsheet that contains your group's
monthly cash budget for Cyrus Brown Manufacturing.
· 75 Points. A double-spaced Word document of 1–2 pages that
contains your answers to the questions listed in the Assignment
Guidelines.
Grading
You will be graded on the accuracy of your monthly cash
budget and your demonstrated understanding of financial
analysis procedures. You will also be graded on your group
participation.
Outline
Before you start writing the first draft of your essay or research
project, it is always useful to make an
outline of your ideas. If you have already decided on your focus
or topic, and you have a rough list of

4. sources for support, then you are ready to draft an outline.
Keep in mind that outlines are required to follow a format style
(eg. APA). An outline is simply a
way to organize your ideas and information. The following is an
abbreviated version of what is often
referred to as a formal or “traditional” outline. It can be
expanded or condensed to fit the scope of
your essay or research project. The example below is based on
the five-paragraph essay model.
The Thesis Statement (TS) will be the
last 1-3 sentences of the introduction.
I. Introduction
A. Thesis Statement
II. Body paragraph #1 – Topic Sentence #1
A. Supporting Evidence
1. Name of & quote from source Supporting Evidence
Integrate an appropriate example,
such as a quote, statistic, case
study, etc.
2. Name of & quote from source #2 (if applicable)
B. Explanation
1. Explanation of source
2. Explanation of source #2 (if applicable)
C. So What?
Explanation
Explain how this evidence supports your
topic sentence. Try to develop your
explanation in 2-4 sentences.

5. III. Body paragraph #2 – Topic Sentence #2
A. Supporting Evidence
1.
So What?
What’s significant or important about the
ideas (topic sentence + evidence +
explanation) in this paragraph? Remind
your reader how all this connects back to
the TS.
2.
B. Explanation
1.
2.
C. So What?
IV. Body paragraph #3 – Topic Sentence #3
A. Supporting Evidence
The TS is the first 1-3 sentences of the
conclusion. It should be “rephrased” here
rather than repeated verbatim. Avoid
simply summarizing the main points in
the conclusion: synthesize them.
B. Explanation
C. So What?
V. Conclusion
A. Rephrase thesis statement
B. Bring closure by going from specific to broad

6. To see what a complete outline, refer to the model below. The
thesis statement has been taken from
the Thesis Statement Guide section of the Ashford Writing
Center.
I. Introduction
A. Thesis Statement
Although there are educational television programs,
parents should regulate the
amount of television their children watch because it is
not always intellectually
stimulating, it can distort a child’s perception of reality,
and it inhibits social
interaction.
II. Body paragraph #1 - Topic Sentence #1
While television has the potential to offer programs that can
be seen as educational
supplements, too much television has an even greater
potential for turning children
into passive viewers and getting in the way of intellectual
stimulation.
A. Supporting Evidence
As a recent article from the University of Michigan
Health Systems (2008)
maintains, “Too much television can negatively affect
early brain development.
This is especially true at younger ages, when learning to

7. talk and play with others
is so important” (qtd. in “Television”).
B. Explanation
Indeed, too much television can be detrimental to
cognitive development because
preschool-aged children need physical interaction, and
television for older children
acts as an unhealthy replacement for reading and being
read to. Children need to
engage in imaginative play; adolescents and teenagers
benefit from getting fresh
air and being more active.
C. So What?
While it would be too easy to dismiss every TV show
directed at youths—in fact,
PBS and Discovery Kids offer excellent programming—
children’s lives are
increasingly centered around TV-watching, and thus,
parents should regulate how
much their kids are viewing regardless of content or
perceived quality.
III. Body paragraph #2 - Topic Sentence #2
Moreover, with proper supervision or regulation, there are
television programs that can
distort a child’s perception of reality.
A. Supporting Evidence
In the online article “How TV Affects Your Child,” Dr.
Mary Gavin (2008) points
out that “TV characters often depict risky behaviors,
such as smoking and
drinking, and also reinforce gender-role and racial

8. stereotypes.”
B. Explanation
Certainly, seeing these types of behaviors and stereotypes
exhibited by favorite
television personalities and encouraged by favorite shows
can contradict with the
values parents want to instill in their children, which can
cause both tension and
confusion. While television does have entertainment value,
children cannot learn
all the differences between right and wrong from it.
C. So What?
Although it is difficult to prevent children’s total exposure
to questionable social
mores and limited multicultural representation in the media,
parents can have
some control by supervising their children’s viewing as well
as talk about what’s
portrayed on television.
IV. Body paragraph #3 - Topic Sentence #3
Finally, television can impede healthy relationship-building
and impose on family
time.
A. Supporting Evidence

9. For example, recent studies have found that the
television is on most of the time in
51% of households and that “[k]ids with a TV in their
bedroom spend an average
of almost 1.5 hours more per day watching TV than kids
without a TV in the
bedroom” (qtd. in “Television”).
B. Explanation
If children are spending this much time glued to the their
favorite television
programs, and if parents do not have rules about how much
is okay to watch, then
children are not only spending less time on important
cognitive development
activities such as reading and doing homework, but they are
also spending less
time on social interaction with peers and important family
time.
C. So What?
Given how long families are apart from each other during
the week because of
school and work, it is unfortunate that any extra time
outside of those obligations
should be wasted on watching television; therefore,
regulation is one key
approach to ensure a family’s closeness and the strength of
the parents’ bond with
their children.
V. Conclusion
A. Thesis Statement rephrased

10. Television can be both educational and entertaining for
children; however, only in
moderation. Thus, it’s important that parents step in to
supervise how much
television their children watch as it can negatively affect
their intellectual,
psychological, and social development.
SOC313
Introduction to the Miller Family
Sarah (40 yrs) and Joe Miller (43 yrs) are at the center of this
family. [See the geneology maps (family
trees) for both Sarah and Joe below.] They are a middle aged
couple, married 21 years with three
children. Their children are Lucy (20 yrs), Josh (17 yrs), and
Abe (12 yrs). Lucy has had struggles with
substance abuse, along with having been diagnosed with bipolar
disorder. Josh has been sneaking away
with friends and smoking pot. Abe is a good student but has
started to act out recently.

11. Sarah’s parents are Donna and Manny Maldonado. Manny is
third generation Hispanic American from
Mexico. Donna has long suffered from her “moods” which is
mostly frustrating to Manny. He says it’s
“brujeria” (related to witches and magic). He worries that
someone puts spells on her. They both are
fluent in Spanish, Donna having learned as a result of being
with Manny and around his family. Sarah is
their oldest daughter followed by her brother, Mike (36) and
then sister Becky (33). Becky, divorced,
has one child, Elías (10 yrs old) who was recently diagnosed
with Leukemia. Mike is alone, having
recently suffered the loss of his companion of many years to
AIDS. He is secretly also concerned that he
might be HIV+.
Joe’s parents are Ella and John Miller. Ella is at the center of
our story as she has been trying to heal
herself from breast cancer through the use of a variety of
natural means. She was raised on a farm and
is not very trusting of “modern medicine.” Her husband, (Joe’s
father) John is of American Indian origin.
He uses a variety of traditional methods for health and well
being and as a means of banishing bad

12. spirits from their home. Ella’s mother passed away over ten
years ago but her father is still alive. He is
often referred to as the “shakey grandpa” by the grandchildren
and great grandchildren due to the
manifestation of some symptoms of his Parkinson’s disease.
Joe has a sister, Lila (45 yrs), who has diabetes and who has
always struggled with her weight. She and
her husband have one child, Alisha (20), who’s currently in
college. Joe’s older brother Sam (50 yrs), was
married and then divorced years ago, has one son from whom he
is estranged. He is an alcoholic who
hasn’t been able to keep a job for years.
The family and extended family get along well for the most part
though the many cultural traditions and
backgrounds do clash from time to time. Manny, for example,
has been known to say, “They’re crazy!”
when the family discusses some of the health issues that are
going on and how they are being handled.
At one time, for example, Ella’s skin turned orange due to the
amount of carrot and other juices she was
consuming in order to get rid of her cancer.
Sarah has been married to Joe long enough to know her well and

13. when her sister Becky’s son Elias was
recently diagnosed with Leukemia, Ella was hopeful that Sarah
would encourage Becky to use natural
means for treating him. Sarah isn’t really too sure about how
she feels about it.
Sara Miller’s family tree
Joe Miller’s family tree