Below is the abbreviated cash budget for DEF Pty Ltd.

Beginning Cash Balance
Estimated Cash Receipts		34,000
Cash Available		39,000
Estimated Cash Payments
Purchases
Operating Expenses	13,000
Payment of Dividend	10,000
Total Estimated Cash Payments
Ending Cash Balance		-4,000

(a) Calculate the amount of Beginning Cash Balance, Purchases, and Total Estimated Cash Payments.

(b) What action if any should DEF Pty Ltd take as a result of preparing this budget? Briefly justify your answer.