Bombs Away Video Games Corporation has forecasted the following monthly sales:

January $ $114,000$ July $ $59,000$

February $107,000$ August $59,000$

March $39,000$ September $69,000$

April $39,000$ October $99,000$

May $34,000$ November $119,000$

June $49,000$ December $137,000$

Total annual sales $=$ $$924,000$

Bombs Away Video Games sells the popular Strafe and Capture video game. It sells for $$5$ per unit and costs $$2$ per unit to produce. A level production policy is followed. Each month's production is equal to annual sales $($in units$)$ divided by $12.$

Of each month's sales, $20$ percent are for cash and $80$ percent are on account. All accounts receivable are collected in the month after the sale is made.

A$.$ Construct a monthly production and inventory schedule in units. Beginning inventory in January is $39,000$ units.

Note: Input all your answer as positive numbers

B$.$ Prepare a monthly schedule of cash receipts. Sales in December before the planning year are $$100,000.$

C$.$ Prepare a cash payments schedule for January through December. The production costs of $$2$ per unit are paid for in the month in which they occur. Other cash payments, besides those for production costs, are $$59,000$ per month.

D$.$ Prepare a monthly cash budget for January through December using the cash receipts schedule from part b and the cash payments schedule from part c$.$ The beginning cash balance is $$5,000,$ which is also the minimum desired.

Note: Negative amounts should be indicated by a minus sign. Leave no cells blank be certain to enter $\text{'}0\text{'}$ wherever required.