can you tell me how can i get the 3rd and 4rd Quarters that i highlights. how can i calculate them?

Garden Depot is a retailer that is preparing its budget for the upcoming fiscal year. Management has prepared the following summary of its budgeted cash flows Total cash receipts Total cash disbursements 1st Quarter S320,000 S372,000 2nd Quarter S440,000 342,000 3rd Quarter S370,000 332,000 4th Quarter 390,000 352,000 The company's beginning cash balance for the upcoming fiscal year will be $27,000. The company requires a minimum cash balance of $10,000 and may borrow any amount needed from a local bank at a quarterly interest rate of 3%. The company may borrow any amount at the beginning of any quarter and may repay its loans, or any part of its loans, at the end of any quarter. Interest payments are due on any principal at the time it is repaid. For simplicity, assume that interest is not compounded Required: Complete the company's cash budget for the upcoming fiscal year. (Cash deficiencies, disbursements repayments, and interest should be indicated by a minus sign.) Garden Depot Cash Budget 4th uarter 2nd 1st Quarter Year Quarter $27,000 10,000 440,000 uarter Beginning cash balance Total cash receipts Total cash available Less total cash disbursements Excess of cash available over disbursements Financing 127,100150 370,000 150,100 27,000 320,000 347,000 372,000 (25,000) 390,000 1,520,000 450,000 497,100 540,100 1,547,000 342,000 332,000352,000 1,398,000 149,000 108,000 165,100 188,100 35,000 (35,000) (2,100) (2,100) 188,100146,900 35,000 Borrowings Repayments Interest (35,000) (2,100) 35,000(37,100) Total financing Ending cash balance $10,000 70,900 165,100