a. Begirning cash balance. September 1, $43,000. b. Budgeted cash receipts from September sales, $260,000. c. Direct materials are purchased on credit. Purchase amounts are August (actual). $73,000; and September (budgetec). $106.000. Payments for direct materials follow. 60% in the month of purchase and 40% in the first month after purchase. d. Budgeted cash payments for direct labor in September, $36,000. e. Budgeted depreciation expense for September, $3,100. f. Budgeted cash payment for dividends in September, \$51,000. 9. Budgeted cash payment for income taxes in September, $10,800. h. Budgeted cash payment for loan interest in September, $2.000