A A company's estimated pattern of costs and revenues for the first four months of 2013 is as follows:

\begin{tabular}{|c|c|c|c|c|}

\hline \multicolumn{5}{|c|}{ Costs and Revenues: January-April 2013 ( $£ 000$ ) } \\

\hline Month & Sales & Materials & Wages & Overheads \\

\hline January & 410.4 & 81.6

& 16.2

& 273.6 \\

\hline February & 423.6 & 84.8

& 16.8

& 282.4 \\

\hline March & 460.8 & 93.6

& 18.3

& 306.7 \\

\hline April & 456.3 & 91.2

& 18.6

& 304.5 \\

\hline

\end{tabular}

1 One-quarter of the materials are paid for in the month of production and the remainder two months later: deliveries received in November 2013 were $£ 78,400$, and in December 2012 $£ 74,800$.
2 Customers are expected to pay $1 / 3$ of their debts a month after the sale and the remainder after two months: sales expected for November 2012 are $£ 398,400$, and for December 2012, $£ 402,600$.
3 Old factory equipment is to be sold in February 2013 for $£ 9,600$. Receipt of the money is expected in April 2013. New equipment will be installed at a cost of $£ 38,000$. One-half of the amount is payable in March 2013 and the remainder in August 2013.
4 Two-thirds of the wages are payable in the month they fall due, and $1 / 3$ a month later: wages for December 2012 are estimated at $£ 15,900$.
$5 £ 50,000$ of total monthly overheads are payable in the month they occur, and the remainder one month later: total overheads for December 2012 are expected to be $£ 265,200$.
6 The opening bank balance at 1 January 2013 is expected to be an overdraft of $£ 10,600$.
\section*{Required:}

(a) Using the information above, prepare the firm's cash budget for the period January-April 2013.

(b) Provide a statement to show those items in part

(a) which would appear in a budgeted statement of financial position as at 30 April 2013.
(Edexcel: GCE A-level)