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The following information is available from the budgets of Bose Ltd.

Months Jan . Feb. MarchApril

$000$000.$000$000

Cash sales128747590

Credit sales 1140760.640.800

Purchase for resale 880560520320

Salaries 256270240250

Overheads 150140150130

Additional information available:

1. 5% of all credit sales are expected to become bad debts. Credit customers pay in the month following the month of sale.
2. Purchases are all on credit and creditors allow 2.5 % cash discount for payments in the month following purchase. All payments are made in the month following purchase.
3. Salaries are paid in the month in which they are due.
4. Overheads include $20 000 each month for depreciation. The overheads are paid in the month in which they are incurred.
5. Two new motor vans were bought each costing $ 20 000 and are due for payment in April.
6. Tax due amounting to $ 150 000 is to be paid in March.
7. The balance at bank on 1st February amounted to $ 200 000.

Required:

1. (a)A cash budget in tabular form for February, March and April.
2. (b)Explain briefly about five (5) types of budgets of organisations.