Green Lawn Company sells garden supplies. Management is planning its cash needs for the second quarter. The following information has been assembled to assist in preparing a cash budget for the quarter:

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a$.$ Budgeted monthly income statements for July to October are as follows:

$\backslash$table$[[,$July,August,September,October$],[$Sales$,$$$540,000,$$$780,000,$$$460,000,$$$380,000$