eTh estimated sales and expensesareas ofolws;NovMayJunJanFeb Mar AprSalesShs $020,0,02220,000120,0000,010,051240,020,$Wages &Shs$0,03024,24,00030,000027,2070,030,0000,03$salariesMsic.Shs $27,00027,00030,00002040,0,72027,027,21,000$expensesi$\mathrm{.}2$o$0$f$\%$salesareno cash andhtebalance oncreditii.het mr i f sah a gors s margin of $25\%$ no salesii.$\%05$ofcreditsaels arecolectedhet monhtoflwlnighet sales,$\%03$nihteocnedsmonhtanthde$20\%$nithe thirdmonth..viMaetaril orf het sale of each month si purchased one monthni advanceno acredit foforwto monhts.wages and salary si one $-$ third of a month and miscelaneousexpenses one The time lasopayment ofmenth.Debentures worth Shs $40,0$ were sold ni January.ehT rfmi magntains a minimum cash balance foShs $40,000.$ Funds can eb borowed @$12\%$ p$.$a ni esmplitul of $10,0$ the interest being payable on monthly basis.Cash balance at the end of December si Shs $60,000.$Prepare cash budget