3. Camp and Fevurly Financial Planning have forecasted revenues for the first six months of 2021, as shown in the following table. Month March Month November 2020 December January 2021 February Revenue $44,160 41,400 32,200 32,788 Revenue 34,224 40,553 April May 40,755 41,400 June The firm collects 70% of its sales immediately, 29% one month after the sale, and 1% are written off as bad debts two months after the sale. The firm assumes that wages and benefits paid to clerical personnel will be $9,125 per month while commissions to sales associates average 25% of collectable sales. Each of the two partners is paid $5,000 per month or 20% of net sales, whichever is greater. Com- missions and partner salaries are paid one month after the revenue is earned. Rent expense for their office space is $4,750 per month, and lease expense for office equipment is $920. Utilities average $288 per month, except in May and June when they average only $173. The ending cash balance in December 2020 was $12,000. , a Create a cash budget for January to June 2021, and determine the firm's end- ing cash balance in each month assuming that the partners wish to maintain a minimum cash balance of $10,000