Exerclse $8-7($Algo$)$ Cash Budget $[$LO$8-8]$

Garden Depot is a retailer that is preparing its budget for the upcoming fiscal year. Management has prepared the following summary of its budgeted cash flows:

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$Total cash receipts,$$239,,$$$38,,$$$26,,$$$28,$