From the information below, prepare a cash budget for the period from January to April and also find out the manner in which the company will manage the shortage in cash for any particular month. Expected Sales Expected Purchase Rs. Rs. Jan. 60,000 Jan. 48,000 Feb. 40,000 Feb. 80,000 Mar. 45,000 Mar. 81,000 Apr. 40,000 Apr. 90,000 The wages to be paid to workers amount to Rs. 5,000 each month. Also, the bank balance on 1st January was Rs. 8,000. The management decided on the following: a. If the deficit fund is within the limit of Rs. 10,000, it is possible to make arrangements with the bank. b. If the deficit fund exceeds Rs. 10,000 but is within the limit of Rs. 42,000, the issue of debentures is preferred. c. If the deficit fund exceeds Rs. 42,000, the issue of shares is preferred (considering the fact that it is within the limit of authorized capital).