From the information below, prepare the cash budget for the Starfall Restaurant for the 6 months ending 30 September 20X1.
Month	Food	Beverage	Food	Beverage	Labour	Other
	Sales	Sales	Purchases	Purchases	Costs	Expenditures
Feb	160,000	50,000	65,000	25,000	62,000	52,000
Mar	170,000	55,000	68,000	28,000	63,000	52,000
April	180,000	57,000	73,000	29,000	63,000	53,000
May	186,000	62,000	75,000	32,000	64,000	54,000
June	240,000	69,000	95,000	35,000	70,000	57,000
July	278,000	84,000	110,000	43,000	73,000	60,000
Aug	230,000	71,000	94,000	36,000	70,000	57,000
Sept	196,000	64,000	78,000	32,000	68,000	54,000

Additional Information:

(a) All beverages are sold for cash only. Of the food sales, one half is cash and one half is credit. Cash in respect of the latter is received after a time lag of one month.

(b) The time lag in the payment of suppliers' accounts is 2 months. In the case of labour

costs and other expenditure it is nil.

(c) The annual interest on the restaurant's investments is received in June and amounts

to 7,000.

(d) The restaurants capital expenditure budget provides for the acquisition in May of new carpets and furniture costing 50,000. The resulting cash outflow is planned for one month following the acquisition of those assets.

(e) In September, the restaurant will redeem 100,000 of its debentures.

(f) The bank balance of the restaurant on 1st April was 20,000.