AP-9A LO 6 Ariel Johns provides the following budgets for cash receipts and cash disbursements for 2021 on a quarterly basis. The ending cash balance on December 31, 2020, was $18,500. Q1 Q2 Q3 Q4 Year Receipts $39,000 $28,000 $12,000 $48,000 $127,000 Disbursements 20,000 33,000 18,000 33,000 104,000 Required a) Calculate the net cash flow for each quarter. Q1 Q2 Q3 Q4 Net Cash Flow b) Calculate the ending cash balance for each quarter. Q1 Q2 Q3 Q4 Opening Balance Net Cash Flow Ending Balance