April				May				June
Credit sales		$	409,000			$	358,000			$	446,000
Credit purchases			186,000				174,000				207,000
Cash disbursements
Wages, taxes, and expenses			80,400				75,900				104,600
Interest			10,100				10,100				10,100
Equipment purchases			36,500				9,000				154,000

The company predicts that 5 percent of its credit sales will never be collected, 40 percent of its sales will be collected in the month of the sale, and the remaining 55 percent will be collected in the following month. Credit purchases will be paid in the month following the purchase. In March 2019, credit sales were $336,000.

Using this information, complete the following cash budget. (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.)