Boginning cash balanck $25,800 Raquired minimum cash balanco 21,500 Prymant of income tronss (2nd quartar) 3.440 Professional salarics: 1st quartar 120,400120,400 2nd quarter Interest from imvestments (2nd quartar) 6,020 Ovarhead costs: 1st quarter 66,22086,000 2nd quarter Selling and administrative costs, including $1,720 depreciation: 1st quarter 2nd quarter 60,200 Purchase of equipment (2nd quarter) 43,000 Sale of equipment (1st quarter) 10,320 Collections from pationts: 1stquarter 202,100 2nd quartsr 326,800 intarast paymants (2nd quartar) 172 Prepare a cash budget for each of the first two quarters of 2022