Company ABC is preparing its cash budget for the next quarter. They anticipate the following cash inflows and outflows:

• Cash Inflows:
  • Collections from Accounts Receivable: $150,000
  • Sale of Equipment: $20,000
• Cash Outflows:
  • Payments to Suppliers: $100,000
  • Operating Expenses: $50,000
  • Dividend Payments: $10,000

Prepare the cash budget for Company ABC and assess their cash management practices.