Assume the following data for Pet Gear Company:

(the assumptions.)

	Pet Gear (PG) does not make any sales on credit. PG sells only to the public, and accepts cash and credit cards. Of its sales, 90% are to customers using credit cards, for which PG gets the cash right away, less a 4% transaction fee.
	Purchases of materials are on account. PG pays for half the purchases in the period of the purchase, and the other half in the following period. At the end of March, PG owes suppliers $8,200. During April they plan to purchase direct materials worth $16,300.
	PG plans to replace a machine in April at a net cash cost of $13,300.
	Labour, other production costs and nonproduction costs are paid in cash in the month incurred except of course, depreciation, which is not a cash flow. For April, $23,000 of the production cost and $10,500 of the nonproduction cost is depreciation.
	PG currently has a $2,700 loan at an annual interest rate of 24%. The interest is paid at the end of each month. If PG has more than $10,000 cash at the end of April it will pay back the loan. PG owes $5,000 in income taxes that need to be remitted in April. PG has cash of $5,100 on hand at the end of March.

Revenue Budget
For the Month of April
	Units	Selling price	Total Revenues
Cat-allac	600	$160	$96,000
Dog-eriffic	340	250	85,000
Total			$181,000

Manufacturing Overhead Budget
For the Month of April
Machine setup costs	$7,600
Processing costs	51,000
Inspection costs	400
Total	$59,000

Direct Manufacturing Labour Costs Budget
For the Month of April
	Output units	DMLH	Total	Hourly
	produced	per unit	Hours	Wage Rate	Total
Cat-allac	620	3	1,860	$12	$22,320
Dog-eriffic	325	5	1,625	12	19,500
Total					$41,820

Nonmanufacturing Costs Budget
For the Month of April
Salaries	$18,600
Other fixed costs	18,000
Sales commissions	1,810
Total nonmanufacturing costs	$38,410

Requirement

Prepare a cash budget for April for

Pet Gear.

(Round your answers to the nearest whole dollar.)

Begin the cash budget by calculating the cash available, then total disbursements, and finally the effects of financing and the ending cash balance.

Cash Budget
April 30, 20XX
Cash balance, April 1, 20XX
Add receipts
Total cash available for needs