Andrew is the owner of a store named Chubs & Hubs Pet Store, which sells dogs and cats.

Andrew asked the company accountant to prepare a cash budget for the business covering

the following $3$ months to $31$st March. Here are the details:

$1.$ Sales of dogs and cats are made on cash as follows:

Dogs

$$

Cats

$$

Total

$$

January $3,0006,0009,000$

February $5,0007,00012,000$

March $7,0008,00015,000$

$2.$ Suppliers allow two month$$s credit. The amount due for dogs purchased in November is

$400,500$ in December, $600$ in January and $700$ in February.