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Prepare a cash budget for Atlas Products, Inc for the first quarter of 2008, based on the following information.
The budgeting section of the corporate finance department of Atlas Products has received the following sales estimates from the marketing department:
Total Sales Credit Sales
December 2007 825,000 770,000
January 2008 730,000 690,000
February 2008 840,000 780,000
March 2008 920,000 855,000

Your friend is paranoid about privacy and wants to encrypt everything. But your friend does not know 
anything about programming. So, he wants you to code a program for him, which will automate the 
encryption process for him. The program will first take a plain text/input text and an encryption key 
(integer). Then, it will reverse the plain text, replace whitespaces with ‘*’ then shift the alphabets of the 
plain text according to the encryption key. Finally, it would show the cipher-text/ encrypted text.

Input Structure:
● T, plain text.
● K, encryption key.

Prepare a cash budget for Atlas Products, Inc. for the first year of 20X2, based on

the following information.

 The budgeting section of the corporate finance department of Atlas Products

has received the following sales estimates from the marketing department:

Total Sales Credit Sales

December 20X1 $825,000 $770,000

January 20X2 730,000 690,000

February 20X2 840,000 780,000

March 20X2 920,000 855,000

The company has found that, on average, about 25 percent of its credit sales are

collected during the month when the sale is made, and the remaining 75 percent of credit

sales are collected during the month following the sale. As a result, the company uses these

figures for budgeting.

 The company estimates its purchases at 60 percent of next month’s sales, and payment

for those purchases are budgeted to lag the purchases by 1 month.

 Various disbursements have been estimated as follows:

January February March

Wages and salaries $250,000 $290,000 $290,000

Rent 27,000 27,000 27,000

Other expenses 10,000 12,000 14,000

 In addition, a tax payment of $105,000 is due on January 15, and $40,000 in dividends will

be declared in January and paid in March. Also, the company has ordered a $75,000 piece

of equipment. Delivery is scheduled for early January; and payment will be due in February.

 The company’s projected cash balance at the beginning of January is $100,000, and the

company desires to maintain a balance of $100,000 at the end of each month.