Answer:
Ending cash balance	$67,900
Explanation:
The computation of the ending cash balance is given below:
Schedule of expected cash collection for September
From august sales (70% of 225,000)	157,500
From sept. sales (30% of 270,000)	81,000
Total cash collection$238,500
Now  
Schedule of expected cash payment
For august purchase (80% of 175,000)	140,000
Foor september purchase (20% of 195,000)	39,000
Total cash payment	$179,000
Now  
Beginning cash balance	8,400
Budgeted cash collection	238,500
Total available cash	246,900
Budgeted cash payment	-179,000
Ending cash balance	$67,900