9. Complete the cash budget for February 2022 for BWS Corp. per the table below. Sales and inventory schedule Dec. 2021 Sales $31,000 cash sales 60% receivables 40% $12,000 This month cash sales cash receipts from prior month. Total cash in-flow $12,400 Inventory (COGS at 40%) cash 50% 6, 200 payables 50% $6,200 Total cash Inventory payment Total cash operating expenses Total cash outflow Net cash flow 2022 forecast January February $30,000 $32,000 $18,000 $12,000 $18,000 $12,000 $30,000 $12,000 $6,000 $6,000 $12,200 $14,000 $14,000 $26,200 $3,800