Castor, Inc., is preparing its master budget for the quarter ended June 30. Budgeted sales and cash payments for merchandise for the next three months follow:

Budgeted	April			May			June
Sales	$	30,800		$	41,200		$	25,200
Cash payments for merchandise		22,600			15,600			16,000

Sales are 75% cash and 25% on credit. All credit sales are collected in the month following the sale. The March 31 balance sheet includes balances of $13,200 in cash, $13,200 in accounts receivable, $12,200 in accounts payable, and a $3,200 balance in loans payable. A minimum cash balance of $13,200 is required. Loans are obtained at the end of any month when a cash shortage occurs. Interest is 1% per month based on the beginning-of-the-month loan balance and is paid at each month-end. If an excess balance of cash exists, loans are repaid at the end of the month. Operating expenses are paid in the month incurred and include sales commissions (10% of sales), shipping (3% of sales), office salaries ($6,200 per month), and rent ($4,200 per month). Prepare a cash budget for each of the months of April, May, and June. (Negative balances and Loan repayment amounts (if any) should be indicated with minus sign. Round your final answers to the nearest whole dollar.)