Crawford and Rodriguez expect sales to increase $4\mathrm{.}5$ percent next year, to $$2,504,368.$ Credit sales account for $79$ percent of total sales, and the company$$s collection pattern for credit sales is $11$ percent in the same month in which the sale is generated, $63\mathrm{.}5$ percent in the first month after the sale is generated, and $22$ percent in the second month after the sale is generated. The pharmacy$$s cost of goods sold is $77\mathrm{.}4$ percent, and vendors grant $$net $30$ credit terms, which means the pharmacy pays for the goods it purchases every month in the following month. Crawford and Rodriguez have been working with their accountant to develop estimates for their expenses for the upcoming year $($see the accompanying table on page $783).$

Actual sales for the last two months, November and December, were $$272,357$ and $$315,458.$ The company$$s cash balance as of January $1$ is $$74,473.$ The interest rate on Bluffton Pharmacy$$s current line of credit is $8\mathrm{.}25\%,$ and whatever the pharmacy borrows must be repaid the following month $($with interest$),$ even if it must borrow again in that month. The entrepreneurs have established a minimum cash balance of $$15,000.$

Question

Develop a monthly cash budget for Bluffton Pharmacy for the upcoming year.