Cullumber Corporation prepares monthly cash budgets. Here are relevant data from operating budgets for $2025.$

All sales and purchases are on account. Budgeted collections and disbursement data are given below. All other expenses are paid in the

month incurred. Administrative expenses include $$1,200$ of depreciation per month.

Other data.

Collections from customers: January $$329,800$; February $$379,000.$

Payments for purchases: January $$101,900$; February $$140,000.$

Other receipts: January: collection of December $31,2024,$ notes receivable $$18,700$; February: proceeds from sale of

securities $$5,100.$

Other disbursements: February $$13,000$ cash dividend.

The company's cash balance on January $1,2025,$ is expected to be $$47,600.$ The company wants to maintain a minimum cash balance

of $$57,420.$

Prepare a cash budget for January and February. $($List items that increase cash balance first.$)$