$2$ Abuhatim LLC has given the following particulars. You are required to prepare a cash budget for the three months ending ${31}^{st}$ December $2019$

$\backslash$table$[[$Months$,\backslash$table$[[$Sales$],[($OMR$)]],\backslash$table$[[$Materials$],[($ OMR$)]],\backslash$table$[[$Wages$],[($ OMR$)]],\backslash$table$[[$Over heads$],[($OMR$)]]],[$August$,20000,10200,3800,1900],[$September$,21000,10000,3800,2100],[$October$,23000,9800,4000,2300],[$November$,25000,10000,4200,2400],[$December$,30000,10800,4500,2500]]$

Credit terms are

Sales $/$Debtors $10\%$ sales are on Cash $,50\%$ of the credit sales are collected in next month and the balance in the following month

Creditors $-$ materials $2$ months

Wages $1$ month

Over heads $-1$ month

Cash balance on $1^{st}$ October is expected to be OMR. $8000$

A machinery will be installed in August at a cost of OMR. $100,000,$ the monthly instalment of OMR. $5000$ is payable from October onwards

Dividend at $10\%$ on preference share capital OMR. $300,000$ will be paid on $1^{st}$ December $2019$

Advance to be received for the sale of vehicles OMR$\mathrm{.}20000$in December

Income tax tobe received in December OMR. $5000$