4. Dream Land limited is in the process of reviving its master budget for the six months ending 31 December 2021. The statement of financial position for the year ended 30th June 2021 is as follows; Cost Sh.000 Depreciation Sh.000 Net Book Value Sh.000 Fixed Assets Current Assets: Stock Trade debtors Bank Current Liabilities: Trade creditors Other creditors Net current assets Capital and reserves: Share capital P&L account 140,000 25,000 24,000 3,000 25,000 9,000 (14,000) 52,600 (34,000) 126,000 18,600 144,600 100,000 44,600 144,600 The budget committee has provided the following information for the period ending 31December 2021 Sales units Purchases Sh.000 Wages & Salaries Sh.000 Overheads Sh.000 May June July August September October November December 4,000 4,200 4,500 4,600 4,800 5,000 3,800 3,000 12,000 13,000 14,000 18,000 16,000 14,000 12,000 12,000 8,000 8,000 8,000 10,000 10,000 10,000 12,000 12,000 7,000 7,000 7,000 7,000 7,000 8,000 8,000 8,000 Additional information: 1. The selling price from May2021 was Sh.6,000 per unit. The price increased to Sh8,000 per unit from October 2021 2. 50% of sales are paid in cash and 50% are sold on credit 3. Credit sales are paid two months after the month of sale. 4. Purchases are paid two months after the month of purchase. 5. Wages and salaries are paid 75% in the month in which they are incurred and 25% in the following month 6. Overheads are paid one month in arrears. 7. Fixed assets worth Sh.30 million were purchased during the month of October 2021. The amount is to be paid in three equal monthly installments commencing January 2022 8. Depreciation on fixed assets is at the rate of 10% per annum on a straight line basis. A full years depreciation is provided for fixed assets owned as at 31 December every year 9. Shares worth Sh.20 million were issued through the stock exchange during the month of September 2021 10. The value of closing stock as at 1 July 2021 was equal to the previous months purchases. As at 31 December, the value of stock was equal to the preceding three months purchases. 11. Dividends worth Sh.10 million relating to the year 2021 will to be paid to shareholders during the month of December 2021 Required: Revised cash budget for six months period ending 31 December 2021