Cash Budget for 4 months to April ITEM JAN. FEB MAR APR Sales (all cash) 21,000 26,000 21,000 17,000 Other income 2,000 2,000 TOTAL Purchases (all Cash) 10,000 8,000 8,000 7,000 Utilities (Teleph etc) 4,000 3,000 3,000 3,000 Accounting fees 6,000 Rates 16,000 Insurance 13,000 Motor veh running expenses 13,000 3,000 3,000 3,000 Tax Sundry 2 1,000 TOTAL Increase (dec) in cash Balance beginning 10,000 Balance end