f. Cash budget. (Round your intermediate calculations and final answers to the nearest whole dollar.) GARNEAU MANUFACTURING LTD. Cash Budget January February March Cash balance, beginning Operating cash receipts: Cash sales From previous month's sales From 2nd previous month's sales Total 0 0 O O Operating cash payments: Raw Materials Purchases: Current month Previous month Direct labour Variable overhead Fixed overhead Variable selling and administrative Fixed selling and administrative Purchase of equipment Total 0 0 0 Net operating cash inflows (outflows) 0 0 0 Interest on notes payable Excess (deficiency) of cash available 0 0 0 Borrowings Repayments Interest on bank loan Ending balance 0 0 0