Equity $14,735

Long-term debt $8,300

NWC $2,850
Fixed assets $18,440
CL $2,325
CA $5,175 Without Cash
Total Assets $25,360
Cash Balance $1,745
CA $6,920 With Cash
a. Q1 Q2 Q3 Q4
Beginning receivables $335 $375 $405 $445 1/2
Sales $750 $810 $890 $980 in credit
Cash collections -$710 -$780 -$850 -$935
Ending receivables $375 $405 $445 $490

b. Q1 Q2 Q3 Q4 1/3
Beginning receivables $335.00 $453.33 $513.33 $500.00
Sales $680 $770 $750 $920
Cash collections -$561.67 -$710.00 -$763.33 -$806.67
Ending receivables $453.33 $513.33 $500.00 $613.33

c. Q1 Q2 Q3 Q4 2/3
Beginning receivables $335.00 $226.67 $256.67 $250.00
Sales $680 $770 $750 $920
Cash collections -$788.33 -$740.00 -$756.67 -$863.33
Ending receivables $226.67 $256.67 $250.00 $306.67
 Item Beginning Ending
Inventory $12,435 $15,615
Accounts receivable $6,120 $6,287
Accounts payable $7,930 $9,140
Net sales $143,187
Cost of goods sold $79,218

Inventory turnover 5.6483 times

Inventory period 64.62 days
Receivables turnover 23.0816 times
Receivables period 15.81 days
Operating cycle 80.43 days

Payables turnover 9.2815 times

Payables period 39.33 days
Cash cycle 41.11 days
 Q4
Q1 Q2 Q3 Projected 15%
Sales $740.00 $665.00 $785.00 $890.00 Orders 30%
Q4
a. Q1 Q2 Q3
Payment of accounts $222.00 $199.50 $235.50 $255.30
Q4
b. Q1 Q2 Q3
Payment of accounts $222.00 $199.50 $235.50 $267.00
Q4
c. Q1 Q2 Q3
Payment of accounts $214.50 $211.50 $246.00 $263.10 2/3 1/3
Greater in each quarter
during each quarter of projected sales for the next quarter
 Q1 Q2 Q3 Q4
Sales $1,925 $2,460 $2,120 $1,850 2/3
Payment of accounts $1,577.50 $1,760.00 $1,522.50 $1,412.50
Wages, taxes, and other expenses $385.0 $492.0 $424.0 $370.0
Long-term financing expenses (interest
and dividends) $110 $110 $110 $110
Total $2,072.50 $2,362.00 $2,056.50 $1,892.50

Purchases from suppliers 75% of the next quarter’s forecast sales. 1

Sales for the first quarter of the following year are projected $1,950
Wages, taxes, and other expenses are 20%
1/3
 January February March 65% $81,000
Sales budget $185,000 $203,000 $225,000 20% $59,000
Sales $175,964.29 $194,235.71 $214,600.00 15%

November sales $146,666.67

December sales $168,571.43
 April May June 5%
Credit sales $357,400 $342,500 $402,600 35%
Credit purchases $125,100 $157,300 $195,500 60%
Cash disbursements
Wages, taxes, and expenses $51,200 $64,700 $77,300
Interest $12,400 $12,400 $12,400
Equipment purchases $84,500 $131,000 $0

April May June

Beginning cash balance $125,000 $99,870 $100,985
Cash receipts
Cash collections from credit sales $272,270 $334,315 $346,410
Total cash available $397,270 $434,185 $447,395
Cash disbursements
Purchases $149,300 $125,100 $157,300
Wages, taxes, and expenses $51,200 $64,700 $77,300
Interest $12,400 $12,400 $12,400
Equipment purchases $84,500 $131,000 $0
Total cash disbursements $297,400 $333,200 $247,000
Ending cash balance $99,870 $100,985 $200,395
$245,300
$149,300
 COUNTRY KETTLES, INC.
Source/Use Amount
Balance Sheet
2021 2022
Assets
Cash
Accounts receivable $40,414 $39,291 Source $1,123
Inventories $93,041 $97,621 Use ($4,580)
Property, plant, and equipment $80,925 $94,833 Use ($13,908)
$199,474 $209,207 Use ($9,733)
Less: Accumulated depreciation $60,830 $66,419
Total assets
$353,024 $374,533
Liabilities and Equity
Accounts payable
Accrued expenses $65,489 $67,885 Source $2,396
Long-term debt $8,359 $7,497 Use ($862)
Common stock $34,074 $37,180 Source $3,106
Accumulated retained earnings $21,000 $25,300 Source $4,300
Total liabilities and equity $224,102 $236,671 Source $12,569
$353,024 $374,533
 $165,000,000 10%
$84,000,000 50%
45%
Sales last quarter of previous year $168,000,000

Quarter 1 Quarter 2 Quarter 4 Quarter 4

Sales (basic trend) $165,000,000 $181,500,000 $199,650,000 $219,615,000
Seasonal adjustment $0 ($12,000,000) ($6,000,000) $18,000,000
Sales projection 165,000,000 169,500,000 193,650,000 237,615,000

Quarter 1 Quarter 2 Quarter 4 Quarter 4

Collected within quarter $82,500,000 $84,750,000 $96,825,000 $118,807,500
Collection from previous quarter $75,600,000 $74,250,000 $76,275,000 $87,142,500

Cash collections from sales 158,100,000 159,000,000 173,100,000 205,950,000

 45% Sales for the first quarter of the year after this one are projected at
25% Accounts receivable at the beginning of the year were
3% Interest and dividends are $14 mil
2% Wildcat plans a major capital outlay in the second quarter of
Finally, the company started the year with a $54

a. Sales last quarter of previous year $142

Q1 Q2 Q3 Q4
Beginning receivables $71.00 $85.00 $92.50 $100.00 1/2
Sales $170.00 $185.00 $200.00 $225.00
Collection of accounts D $156.00 $177.50 $192.50 $212.50
Ending receivables $85.00 $92.50 $100.00 $112.50
Payment of accounts C $80.55 $87.30 $96.75 $89.10
Wages, taxes, and expenses $42.50 $46.25 $50.00 $56.25
Capital expenditures $85.00
Interest & dividends $14.00 $14.00 $14.00 $14.00
Total cash disbursements $137.05 $232.55 $160.75 $159.35
Total cash collections $156.00 $177.50 $192.50 $212.50
Total cash disbursements $137.05 $232.55 $160.75 $159.35
Net cash inflow $18.95 ($55.05) $31.75 $53.15

WILDCAT, INC.
Cash Budget (in millions)
Q1 Q2 Q3 Q4
Beginning cash balance $54.00 $72.95 $17.90 $49.65
Net cash inflow $18.95 ($55.05) $31.75 $53.15
Ending cash balance $72.95 $17.90 $49.65 $102.80
Minimum cash balance ($30.00) ($30.00) ($30.00) ($30.00)
Cumulative surplus (deficit) $42.95 ($12.10) $19.65 $72.80

WILDCAT, INC.
b.
Short-Term Financial Plan (in millions)

Q1 Q2 Q3 Q4
Beginning cash balance $30.00 $30.00 $30.00 $30.00
Net cash inflow $18.95 ($55.05) $31.75 $53.15
New short-term investments ($19.43) $0.00 ($20.68) ($53.56)
Income on short-term investments $0.48 $0.87 $0.00 $0.41
Short-term investments sold $0.00 $43.43 $0.00 $0.00
New short-term borrowing $0.00 $10.75 $0.00 $0.00
Interest on short-term borrowing $0.00 $0.00 ($0.32) $0.00
 Short-term borrowing repaid $0.00 $0.00 ($10.75) $0.00
Ending cash balance $30.00 $30.00 $30.00 $30.00
Minimum cash balance ($30.00) ($30.00) ($30.00) ($30.00)
Cumulative surplus (deficit) $0.00 $0.00 $0.00 $0.00
Beginning short-term investments $24.00 $43.43 $0.00 $20.68
Ending short-term investments $43.43 $0.00 $20.68 $74.24
Beginning short-term debt $0.00 $0.00 $10.75 $0.00
Ending short-term debt $0.00 $10.75 $0.00 $0.00

Net cash cost $1.44

a.
WILDCAT, INC.
Cash Budget (in millions)
Q1 Q2 Q3 Q4
Beginning cash balance $54.00 $72.95 $17.90 $49.65
Net cash inflow $18.95 ($55.05) $31.75 $53.15
Ending cash balance $72.95 $17.90 $49.65 $102.80
Minimum cash balance ($40.00) ($40.00) ($40.00) ($40.00)
Cumulative surplus (deficit) $32.95 ($22.10) $9.65 $62.80

WILDCAT, INC.
Short-Term Financial Plan (in millions)

Q1 Q2 Q3 Q4
Beginning cash balance $40.00 $40.00 $40.00 $40.00
Net cash inflow $18.95 ($55.05) $31.75 $53.15
New short-term investments ($19.23) $0.00 $0.00 ($63.41)
Income on short-term investments $0.28 $0.66 $0.00 $0.00
Short-term investments sold $0.00 $33.23 $0.00 $0.00
New short-term borrowing $0.00 $21.16 $0.00 $0.00
Interest on short-term borrowing $0.00 $0.00 ($0.63) $0.30
Short-term borrowing repaid $0.00 $0.00 ($31.12) $9.96
Ending cash balance $40.00 $40.00 $40.00 $40.00
Minimum cash balance ($40.00) ($40.00) ($40.00) ($40.00)

Cumulative surplus (deficit) $0.00 $0.00 $0.00 $0.00

Beginning short-term investments $14.00 $33.23 $0.00 $0.00
Ending short-term investments $33.23 $0.00 $0.00 $63.41
Beginning short-term debt $0.00 $0.00 $21.16 ($9.96)
Ending short-term debt $0.00 $21.16 ($9.96) $0.00
 Net cash cost $0.61

b.
WILDCAT, INC.
Cash Budget (in millions)
Q1 Q2 Q3 Q4
Beginning cash balance $54.00 $72.95 $17.90 $49.65
Net cash inflow $18.95 ($55.05) $31.75 $53.15
Ending cash balance $72.95 $17.90 $49.65 $102.80
Minimum cash balance ($20.00) ($20.00) ($20.00) ($20.00)
Cumulative surplus (deficit) $52.95 ($2.10) $29.65 $82.80

WILDCAT, INC.
Short-Term Financial Plan (in millions)

Q1 Q2 Q3 Q4
Beginning cash balance $20.00 $20.00 $20.00 $20.00
Net cash inflow $18.95 ($55.05) $31.75 $53.15
New short-term investments ($19.63) $0.00 ($31.74) ($53.78)
Income on short-term investments $0.68 $1.07 ($0.01) $0.63
Short-term investments sold $0.00 $53.98 $0.00 $0.00
New short-term borrowing $0.00 $0.00 $0.00 $0.00
Interest on short-term borrowing $0.00 $0.00 $0.00 $0.00
Short-term borrowing repaid $0.00 $0.00 $0.00 $0.00
Ending cash balance $20.00 $20.00 $20.00 $20.00
Minimum cash balance ($20.00) ($20.00) ($20.00) ($20.00)

Cumulative surplus (deficit) $0.00 $0.00 $0.00 $0.00

Beginning short-term investments $34.00 $53.63 ($0.35) $31.40
Ending short-term investments $53.63 ($0.35) $31.40 $85.17
Beginning short-term debt $0.00 $0.00 $0.00 $0.00
Ending short-term debt $0.00 $0.00 $0.00 $0.00

Net cash cost $2.37

are projected at $180 mil
$71 mil

$85 mil
mil

3/5 2/5
The company currently has a cash balance of - $210,000
it plans to purchase new machinery in the third quarter at a cos $390,000
Adam wants to maintain a minimum cash bala $135,000
You’re projecting that sales will be --------------- 8% higher in each quarter next year.
Sales for the first quarter of the following year are also expected to grow at -------- 8%
Keafer currently has an accounts receivable p 57 days
Accounts receivable balance of ------------------- $675,000
Orders supplies each quarter ---------------------- 50% of the next quarter’s projected gross sales and suppliers are paid in
Wages, taxes, and other costs run about-------- 25% of gross sales.
The company has a quarterly interest payment $185,000 on its long-term debt.

Q1 Q2 Q3 Q4
Gross sales $1,102,000 $1,141,000 $1,125,000 $1,063,000
Sales next year $1,190,160 $1,232,280 $1,215,000 $1,148,040
Sales following year $1,285,373

Cash Flow
Q1 Q2 Q3 Q4
Collections from previous quarter $607,500.00 $753,768.00 $780,444.00 $769,500.00
Collections from current quarter sales 436,392.00 451,836.00 445,500.00 420,948.00
Payments to suppliers for previous quarter -350,436.00 -362,838.00 -357,750.00 -338,034.00

Payments to suppliers for current quarter -253,302.00 -249,750.00 -235,986.00 -264,215.52

Expenses ($297,540) ($308,070) ($303,750) ($287,010)
Dividends and interest ($185,000) ($185,000) ($185,000) ($185,000)
Outlay ($390,000)
Net cash flow ($42,386.00) $99,946.00 ($246,542.00) $116,188.48

Cash Balance
Q1 Q2 Q3 Q4
Beginning cash balance $210,000.00 $167,614.00 $267,560.00 $21,018.00
Net cash inflow ($42,386.00) $99,946.00 ($246,542.00) $116,188.48
Ending cash balance $167,614.00 $267,560.00 $21,018.00 $137,206.48
Minimum cash balance $135,000 $135,000 $135,000 $135,000
Cumulative surplus –deficit $32,614.00 $132,560.00 -$113,982.00 $2,206.48

Short-term Financial Plan

Q1 Q2 Q3 Q4
Target cash balance $135,000.00 $135,000.00 $135,000.00 $135,000.00
Net cash inflow ($42,386.00) $99,946.00 ($246,542.00) $116,188.48
New short-term investments $0.00 ($100,321.00) $0.00 ($44,999.95)
Income on short-term investments $375.00 $375.00 $876.61
Short-term investments sold $42,011.00 $175,321.00
New short-term borrowing $70,344.40
Interest on short-term borrowing $0.00 ($844.13)
Short-term borrowing repaid $0.00 ($70,344.40)
Ending cash balance $135,000.00 $135,000.00 $135,000.00 $135,000.00
Minimum cash balance ($135,000.00) ($135,000.00) ($135,000.00) ($135,000.00)
Cumulative surplus –deficit $0.00 $0.00 $0.00 $0.00
Beginning short-term investments $75,000.00 $75,000.00 $175,321.00 $0.00
Ending short-term investments $75,000.00 $175,321.00 $0.00 $44,999.95
Beginning short-term debt $0.00 $0.00 $0.00 $70,344.40
Ending short-term debt $0.00 $0.00 $70,344.40 $0.00

Cash generated by short-term financing $782.47

Cash Balance
Q1 Q2 Q3 Q4
Beginning cash balance $210,000.00 $167,614.00 $267,560.00 $21,018.00
Net cash inflow ($42,386.00) $99,946.00 ($246,542.00) $116,188.48
Ending cash balance $167,614.00 $267,560.00 $21,018.00 $137,206.48
Minimum cash balance $90,000 $90,000 $90,000 $90,000
Cumulative surplus –deficit $77,614.00 $177,560.00 -$68,982.00 $47,206.48

Short-term Financial Plan

Q1 Q2 Q3 Q4
Target cash balance $90,000.00 $90,000.00 $90,000.00 $90,000.00
Net cash inflow ($42,386.00) $99,946.00 ($246,542.00) $116,188.48
New short-term investments $0.00 ($100,546.00) $0.00 ($90,996.49)
Income on short-term investments $600.00 $600.00 $1,102.73 $0.00
Short-term investments sold $41,786.00 $0.00 $220,546.00 $0.00
New short-term borrowing $0.00 $0.00 $24,893.27 $0.00
Interest on short-term borrowing $0.00 $0.00 $0.00 ($298.72)
Short-term borrowing repaid $0.00 $0.00 $0.00 ($24,893.27)
Ending cash balance $90,000.00 $90,000.00 $90,000.00 $90,000.00
Minimum cash balance ($90,000.00) ($90,000.00) ($90,000.00) ($90,000.00)
Cumulative surplus –deficit $0.00 $0.00 $0.00 $0.00
Beginning short-term investments $120,000.00 $120,000.00 $220,546.00 $0.00
Ending short-term investments $120,000.00 $220,546.00 $0.00 $90,996.49
Beginning short-term debt $0.00 $0.00 $0.00 $24,893.27
Ending short-term debt $0.00 $0.00 $24,893.27 $0.00
Cash generated by short-term financing $2,004.01

Q1 Q2 Q3 Q4
Gross sales $1,102,000 $1,141,000 $1,125,000 $1,063,000
Sales next year $1,223,220 $1,266,510 $1,248,750 $1,179,930
Sales following year $1,357,774

Cash Flow
Q1 Q2 Q3 Q4
Collections from previous quarter $607,500.00 $774,706.00 $802,123.00 $790,875.00
Collections from current quarter sales 448,514.00 464,387.00 457,875.00 432,641.00
Payments to suppliers for previous quarter -360,170.33 -372,916.83 -367,687.50 -347,423.83
Payments to suppliers for current quarter -260,338.17 -256,687.50 -242,541.17 -279,098.03
Expenses ($305,805.00) ($316,627.50) ($312,187.50) ($294,982.50)
Dividends and interest ($185,000) ($185,000) ($185,000) ($185,000)
Outlay ($390,000)
Net cash flow ($55,299.50) $107,861.17 ($237,418.17) $117,011.64

Cash Balance
Q1 Q2 Q3 Q4
Beginning cash balance $210,000.00 $154,700.50 $262,561.67 $25,143.50
Net cash inflow ($55,299.50) $107,861.17 ($237,418.17) $117,011.64
Ending cash balance $154,700.50 $262,561.67 $25,143.50 $142,155.14
Minimum cash balance $135,000 $135,000 $135,000 $135,000
Cumulative surplus –deficit $19,700.50 $127,561.67 -$109,856.50 $7,155.14

Short-term Financial Plan

Q1 Q2 Q3 Q4
Target cash balance $135,000.00 $135,000.00 $135,000.00 $135,000.00
Net cash inflow ($55,299.50) $107,861.17 ($237,418.17) $117,011.64
New short-term investments $0.00 ($108,236.17) $0.00 ($63,106.63)
Income on short-term investments $375.00 $375.00 $916.18
Short-term investments sold $54,924.50 $0.00 $183,236.17
New short-term borrowing $0.00 $0.00 $53,265.82
Interest on short-term borrowing $0.00 $0.00 $0.00 ($639.19)
Short-term borrowing repaid $0.00 $0.00 $0.00 ($53,265.82)
Ending cash balance $135,000.00 $135,000.00 $135,000.00 $135,000.00
Minimum cash balance ($135,000.00) ($135,000.00) ($135,000.00) ($135,000.00)
Cumulative surplus –deficit $0.00 $0.00 $0.00 $0.00
Beginning short-term investments $75,000.00 $75,000.00 $183,236.17 $0.00
Ending short-term investments $75,000.00 $183,236.17 $0.00 $63,106.63
Beginning short-term debt $0.00 $0.00 $0.00 $53,265.82
Ending short-term debt $0.00 $0.00 $53,265.82 0

Cash generated by short-term financing $1,026.99

Q1 Q2 Q3 Q4
Gross sales $1,102,000 $1,141,000 $1,125,000 $1,063,000
Sales next year $1,157,100 $1,198,050 $1,181,250 $1,116,150
Sales following year $1,214,955

Cash Flow
Q1 Q2 Q3 Q4
Collections from previous quarter $607,500.00 $732,830.00 $758,765.00 $748,125.00
Collections from current quarter sales 424,270.00 439,285.00 433,125.00 409,255.00
Payments to suppliers for previous quarter -340,701.67 -352,759.17 -347,812.50 -328,644.17
Payments to suppliers for current quarter -246,265.83 -242,812.50 -229,430.83 -249,740.75
Expenses ($289,275.00) ($299,512.50) ($295,312.50) ($279,037.50)
Dividends and interest ($185,000) ($185,000) ($185,000) ($185,000)
Outlay ($390,000)
Net cash flow ($29,472.50) $92,030.83 ($255,665.83) $114,957.58

Cash Balance
Q1 Q2 Q3 Q4
Beginning cash balance $210,000.00 $180,527.50 $272,558.33 $16,892.50
Net cash inflow ($29,472.50) $92,030.83 ($255,665.83) $114,957.58
Ending cash balance $180,527.50 $272,558.33 $16,892.50 $131,850.08
Minimum cash balance $135,000 $135,000 $135,000 $135,000
Cumulative surplus –deficit $45,527.50 $137,558.33 -$118,107.50 -$3,149.92

Short-term Financial Plan

Q1 Q2 Q3 Q4
Target cash balance $135,000.00 $135,000.00 $135,000.00 $135,000.00
Net cash inflow ($29,472.50) $92,030.83 ($255,665.83) $114,957.58
New short-term investments $0.00 ($92,405.83) $0.00 ($26,485.54)
Income on short-term investments $375.00 $375.00 $837.03 $0.00
Short-term investments sold $29,097.50 $0.00 $167,405.83 $0.00
New short-term borrowing $0.00 $0.00 $87,422.97 $0.00
Interest on short-term borrowing $0.00 $0.00 $0.00 ($1,049.08)
Short-term borrowing repaid $0.00 $0.00 $0.00 ($87,422.97)
Ending cash balance $135,000.00 $135,000.00 $135,000.00 $135,000.00
Minimum cash balance ($135,000.00) ($135,000.00) ($135,000.00) ($135,000.00)
Cumulative surplus –deficit $0.00 $0.00 $0.00 $0.00
Beginning short-term investments $75,000.00 $75,000.00 $167,405.83 $0.00
Ending short-term investments $75,000.00 $167,405.83 $0.00 $26,485.54
Beginning short-term debt $0.00 $0.00 $0.00 $87,422.97
Ending short-term debt $0.00 $0.00 $87,422.97 $0.00

Cash generated by short-term financing $537.95

Q1 Q2 Q3 Q4
Gross sales $1,102,000 $1,141,000 $1,125,000 $1,063,000
Sales next year $1,326,330 $1,373,269 $1,354,012 $1,279,391
Sales following year $1,596,325

Cash Flow
Q1 Q2 Q3 Q4
Collections from previous quarter $607,500.00 $840,008.85 $869,736.93 $857,540.80
Collections from current quarter sales 486,320.91 503,531.91 496,470.99 469,109.92
Payments to suppliers for previous quarter -390,530.43 -404,351.38 -398,681.25 -376,709.48

Payments to suppliers for current quarter -282,283.04 -278,324.64 -262,985.86 -328,133.57

Expenses ($331,582.44) ($343,317.21) ($338,502.95) ($319,847.67)
Dividends and interest ($185,000) ($185,000) ($185,000) ($185,000)
Outlay ($390,000)
Net cash flow ($95,575.00) $132,547.52 ($208,962.14) $116,960.00

Cash Balance
Q1 Q2 Q3 Q4
Beginning cash balance $210,000.00 $114,425.00 $246,972.53 $38,010.39
Net cash inflow ($95,575.00) $132,547.52 ($208,962.14) $116,960.00
Ending cash balance $114,425.00 $246,972.53 $38,010.39 $154,970.39
Minimum cash balance $135,000 $135,000 $135,000 $135,000
Cumulative surplus –deficit -$20,575.00 $111,972.53 -$96,989.61 $19,970.39

Short-term Financial Plan

Q1 Q2 Q3 Q4
Target cash balance $135,000.00 $135,000.00 $135,000.00 $135,000.00
Net cash inflow ($95,575.00) $132,547.52 ($208,962.14) $116,960.00
New short-term investments $0.00 ($132,922.52) $0.00 ($116,960.00)
Income on short-term investments $375.00 $375.00 $1,039.61 $0.00
Short-term investments sold $95,200.00 $0.00 $207,922.52 $0.00
New short-term borrowing $0.00 $0.00 $0.00 $0.00
Interest on short-term borrowing $0.00 $0.00 $0.00 ($0.00)
Short-term borrowing repaid $0.00 $0.00 $0.00 ($0.00)
Ending cash balance $135,000.00 $135,000.00 $135,000.00 $135,000.00
Minimum cash balance ($135,000.00) ($135,000.00) ($135,000.00) ($135,000.00)
Cumulative surplus –deficit $0.00 $0.00 $0.00 $0.00
Beginning short-term investments $75,000.00 $75,000.00 $207,922.52 $116,960.00
Ending short-term investments $75,000.00 $207,922.52 $0.00 $116,960.00
Beginning short-term debt $0.00 $0.00 $0.00 $0.00
Ending short-term debt $0.00 $0.00 $0.00 $0.00

Cash generated by short-term financing $1,789.61

 10% will never be collected from accounts receivable.
1.2% per quarter on all short-term borrowing
0.5% per quarter on all short-term deposits.
11%
5%
20.36% ~ 0.21

s and suppliers are paid in 53 days

3/8
5/8