Helen Bowers, owner of Helen's Fashion Designs, is planning to request a line of credit from her bank. She has estimated the following sales forecasts for the firm for parts of $2021$ and $2022$:

May $2021$ $ $140,000$

June $140,000$

July $280,000$

August $420,000$

September $560,000$

October $280,000$

November $280,000$

December $70,000$

January $2022140,000$

Estimates regarding payments obtained from the credit department are as follows: collected within the month of sale, $10\%$; collected the month following the sale, $75\%$; collected the second month following the sale, $15\%.$ Payments for labor and raw materials are made the month after these services were provided. Here are the estimated costs of labor plus raw materials:

May $2021$ $ $70,000$

June $70,000$

July $84,000$

August $686,000$

September $210,000$

October $168,000$

November $126,000$

December $70,000$