From the following forecasts of income and expenditure, prepare a cash budget for the months Jan. to April 2023.

Months	Sales (Credit)	Purchase (Credit)	Wages	Manufacturing expenses	Administrative expenses	Selling expenses
2022Nov.	30000	15000	3000	1150	1060	500
Dec.	35000	20000	3200	1225	1040	550
2023Jan.	25000	15000	2500	990	1100	600
Feb.	30000	20000	3000	1050	1150	620
March	35000	22500	2400	1100	1220	570
April	40000	25000	2600	1200	1180	710

Additional information in follows: 1. The customers are allowed a credit period of two months. 2. A dividend of $ 10.000 in payable April. 3. Capital expenditure which has to be incurred: 15th Jan. $ 5000, we will buy a plant and in March, we will buy a building on loan and its payment will be done with in monthly installments of $ 2000 each. 4. The creditor are allowing a credit of 2 months. 5. Wages are paid on the 1st of the next months. 6. Lag in payment of other expenses is one month. 7. Balance of cash in hand on 1st Jan. 2023 is $ 15000.