3 (30 marks) O' Toole produces go-karts which he sells to local retailers. He has decided to produce a sales and trade receivables budget to help him plan ahead. The following data are available for January to June 2025. Month Sales (Number of go-karts) Jan 100 Feb 80 Mar 120 Apr 120 May 150 June 180 Each go-kart will be sold for 50 for the first four months, then the selling price will rise to 60. He gives two months' credit to the retailers. Required: Produce a sales budget and a trade receivables budget for the six months ending 30 June 2025