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Hillyard Company, an office supplies specialty store, prepares its master budget on a quarterly basis. The following data have been assembled to assist in preparing the master budget for the first quarter: a. As of December 31 (the end of the prior quarter), the company's general ledger showed the following account balances: 48,000 Cash Accounts receivable 206,400 58,950 Inventory Buildings and equipment (net) 358,000 87,525 Accounts payable 500,000 Common stock 83,825 Retained earnings 671,350 671,350 b. Actual sales for December and budgeted sales for the next four months are as follows: December (actual) $258,000 $393,000 January $590,000 February $304,000 March April $201,000