21. (a) From the following information, prepare a cash budget for the months of June, July, August and September 2022 for your business Eat Wisely Ltd. 1st June 2022 Actual sales: Estimated sales: Opening Bank Balance 3760 April 29567 May 31045 June July 42007 52345 August September 59356 52147 250 Miscellaneous income received monthly from room hire Investment income due 30th June, (of which 750 receivable in July) 7450 Estimated expenses (Inc. wages and salaries) for June 9345 July 11056 August 11019 September 12450 Actual purchases May 23560 Estimated purchases June 29345 July 21450 August 14500 September 16842 Rent payable on 30th June Rent payable on 30th September 1500 1500 Notes Interim dividend of 7.5% on capital of 50,000 payable on 1st July. Allow for 2 months' credit on sales. (b) The owner of Eat Wisely Ltd. is thinking to expand the kitchen area. This is estimated to cost 50,000. Suggest two ways that the improvements could be financed, discuss the advantages and disadvantages of each approach and make a reasoned recommendation