The Bowden Company has furnished the following information: 
What are Bowden Company's forecast total cash collections for the second quarter?
Definitions:
Prepaid Expense
Prepayments for products or services that are to be delivered at a later date.
Magazine Subscription
The payment for a pre-determined period of receiving periodic issues of a magazine or similar publication.
Paid
An amount of money that has been given or transferred in exchange for goods, services, or to settle a debt.
Accrued Expense
Expenses that have been incurred but not yet paid or recorded through a standard accounting transaction, often recognized at the end of an accounting period.
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