4. Prepare the cash budget for Williams college from July to December 2023 using the following information. a. The college expects to run 1,800-day courses per month at 86 per course. Income will be received in the month the course is offered. b. In addition to the day courses offered to businesses, the college also runs Excel training for individuals every 6 weeks. This training will hold in July, August, October and November. The training costs 200 per individual and it is expected that each training will have 250 participants. The income will be received in the month the training starts. c. The variable cost for the day courses will be 54 per course and it will be paid monthly. d. The cost for the