Ashton Company, a distributor of exercise equipment, is preparing a cash budget for December. It provided the following information:

a$.$ The cash balance on December $1$ is $$40,000.$

b$.$ Actual sales for October and November and expected sales for December are as follows:

$\backslash$table$[[$Cash sales,October,November,Decemleer$],[$Sales on account,$$65,000,$$$70,000,$$$83,000$