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: \begin{tabular}{|l|c|c|c|c|} \cline { 5 - 5 } & Q1 & Q2 & Q3 & Q4 \\ \hline Total cash receipts & $180,000 & $330,000 & $210,000 & $230,000 \\ \hline Total cash disbursements & 260,000 & 230,000 & 220,000 & 240,000 \\ \hline & & & & \end{tabular} The company's beginning cash balance for the upcoming fiscal year will be $20,000. The company requires a minimum cash balance of $10,000 and may borrow any amount needed from a local bank at an annual interest rate of 12%. The company may borrow any amount at the beginning of any quarter and may repay its loans, in part or in full, at the end of any quarter. Interest payments are due on any principal at the time it is repaid. Garden intends to make payments to retire loans whenever cash is available. Required: (a) Prepare the company's cash budget for the upcoming fiscal year. Garden Depot Cash Budget Q1Q2Q3Q4Total (b) How would the Q4 ending cash balance change if interest on borrowing is instead accrued until the end of Q4 (if total borrowings and interest are paid in full at that time)