Belly Dealers prepared the following figures: Credit sales: R$91 000 R972 000 R749 250 - R1 105 650 R704 700 Additional information: January February March April May 1. Credit sales are collected as follows: . 30% within the month of sale . 40% in the month following sales . 29% in the second month following sale . The balance is uncollectable 2. Purchases equals to 45% of the sales value and paid; 70% in the month of purchase and balance in the month after purchases. 3. Office salaries are paid by the end of the month. Office salaries for January amounts to R18 000 and are expected to increase by 7% each month up to and including March. 4. A second hand delivery truck costing R150 000 is to be purchased in March. A deposit of 15% of the purchased price must be paid for in the month of purchase and the balance in three equal instalments, commencing from the month following purchase. 5. Rent of R7 000 per month is payable 6. Rates and taxes amounts to R2 500 monthly and are payable at the end of the month. 7. At the end of March, the business had an unfavorable balance of R70 000 Required: Prepare a cash budget for the month of April and May, clearly show your calculations. NB: Round off calculations to the nearest amount. Indicta negative amount by means of brackets.