Hello, i need help preparing a CASH BUDGET statement, given the information from the statements i have prepared and more please here

1. Sales are on account (credit); 60% of the sales are collected during the month of sales and 40% the following month. This was the same collection pattern as in previous years.
2. The company is expecting to purchase a 3-million-dollar equipment. The new equipment will be purchased with cash. The company will pay 1.5 million in July and 1.5 million in August. You dont need to calculate the depreciation for this equipment.
3. At the end of each quarter, the company pays $500,000 in dividends.
4. Three months insurance is prepaid on the first day of the first month of the quarter. At the beginning of each quarter, the company pays $8,850. Property taxes are paid at the beginning of each quarter.
5. The company wants to maintain at the end of each month a minimum bank balance of $500,000. In case the company has a deficiency of money or is not able to reach this minimum bank balance, the company can borrow from a line of credit at the rate of 12% per annum. All borrowing is considered to happen on the first day of the month, and repayments are on the last day of the month. All borrowings and repayments from the bank should be in multiples of $5,000. It pays interest monthly. The cash balance on June 30 is $184,000. 15. The company has a Common Stock beginning balance of $632,172 and the Retained Earnings Beginning Balance $685,000

I know it is a lot of information but please help me out i can't figure out the cash budget, let me know if i am missing any key information or if my other statements are wrong thank you !

\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Universal Parts Ltd. } & \\ \hline \multicolumn{5}{|c|}{ sales budget } & \\ \hline \multicolumn{5}{|c|}{ For the year ending December 31,2024} & \\ \hline & July & August & September & Iotal Quarter & \\ \hline expected unit sales & 180,000 & 230,000 & 235,000 & 645,000 & \\ \hline unit selling price & 15 & 15 & 15 & 15 & \\ \hline Total Sales & 2,700,000 & 3,450,000 & 3,525,000 & 9,675,000 & \\ \hline & & & & & \\ \hline \multicolumn{5}{|c|}{ Universal Parts Ltd. } & \\ \hline \multicolumn{5}{|c|}{ Schedule of expected collections from customers } & \\ \hline & \multicolumn{4}{|c|}{ collections by quarter } & \multirow[b]{2}{*}{ Iotal Quarter } \\ \hline & Sales & July & August & September & \\ \hline First quarter & 270,000 & 162,000 & 64,800 & & 226,800 \\ \hline second quarter & 3,450,000 & & 2,070,000 & 1,380,000 & 3,450,000 \\ \hline Third quarter & 3,525,000 & & & 2,115,000 & 2,115,000 \\ \hline Total collections & & 162,000 & 2,134,800 & 3,495,000 & 5,791,800 \\ \hline \multirow[t]{7}{*}{ sales on account } & 60% & 40% & & & \\ \hline & & & & & \\ \hline & \multicolumn{4}{|c|}{ Universal Parts Ltd. } & \\ \hline & \multicolumn{4}{|c|}{ Production budget } & \\ \hline & \multicolumn{4}{|c|}{ For the year ending December 31, 2024} & \\ \hline & \multicolumn{3}{|c|}{ Quarter } & & \\ \hline & July & August & September & Iotal Quarter & \\ \hline Expected unit sales & 180,000 & 230,000 & 235,000 & 645,000 & \\ \hline add; desired ending FG units & 57,500 & 58,750 & 60,000 & 60,000 & \\ \hline Total required units & 237,500 & 288,750 & 295,000 & 705,000 & \\ \hline Less; Beginning FG units & (45,000) & (57,500) & (58,750) & (45,000) & \\ \hline \multirow[t]{2}{*}{ Required production units } & 192,500 & 231,250 & 236,250 & 660,000 & \\ \hline & 25% & & & & \\ \hline & & & & & \\ \hline \end{tabular} Universal Parts Ltd. Direct Materials budget For the year ending December 31, 2024 \begin{tabular}{|l|r|r|r|r|} \hline & \multicolumn{3}{|c|}{ Quarter } & \\ \cline { 2 - 4 } & July & August & September & Total Quarter \\ \hline units to be produced & 180,000 & 230,000 & 235,000 & 645,000 \\ \hline Direct materials per unit & 1.50 & 1.50 & 1.50 & 1.50 \\ \hline Total kg needed for production & 270,000 & 345,000 & 352,500 & 967,500 \\ \hline Add; desired ending inventory & 69,000 & 70,500 & 72,000 & 72,000 \\ \hline total material required & 339,000 & 415,500 & 424,500 & 1,039,500 \\ \hline less; beginning materials inventory & (54,000) & (69,000) & (70,500) & (54,000) \\ \hline direct material purchases & 285,000 & 346,500 & 354,000 & 985,500 \\ \hline cost per kg & 2.10 & 2.10 & 2.10 & 2.10 \\ \hline total cost of direct material purchases & 598,500 & 727,650 & 743,400 & 2,069,550 \\ \hline & & & & \\ \hline material precauation stock & 20% & & & \\ \hline \end{tabular} Universal Parts Ltd. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Schedule of expected payments of Direct materials } & \multirow[b]{3}{*}{ Iotal Quarte } \\ \hline & & \multicolumn{3}{|c|}{ Payments by quarter } & \\ \hline & Purchases & July & August & September & \\ \hline Accounts payabale December 31, 2024 & & 344,925 & & & 344,925 \\ \hline First quarter & 598,500 & 359,100 & 143,640 & & 502,740 \\ \hline Second quarter & 727,650 & & 436,590 & 291,060 & 727,650 \\ \hline Third quarter & 743,400 & & & 446,040 & 446,040 \\ \hline \multirow[t]{4}{*}{ Total payments } & & 704,025 & 580,230 & 737,100 & 2,021,355 \\ \hline & 60% & 40% & & & \\ \hline & \multicolumn{4}{|c|}{ Jniversal Parts Ltd. } & \\ \hline & irect Labour b & dget & & & \\ \hline \multicolumn{5}{|c|}{ For the year ending December 31, 2024} & \\ \hline & \multicolumn{3}{|c|}{ Quarter } & & \\ \hline & July & August & September & Iotal Quarter & \\ \hline units to be produced & 180,000 & 230,000 & 235,000 & 645,000 & \\ \hline direct labour minutes per unit & 0.15 & 0.15 & 0.15 & 0.15 & \\ \hline total required direct labour hours & 27,000 & 34,500 & 35,250 & 96,750 & \\ \hline direct labour cost per hour & $16.00 & $16.00 & $16.00 & $16.00 & \\ \hline total direct labour cost & $432,000 & $552,000 & $564,000 & $1,548,000 & \\ \hline \end{tabular} Universal Parts Ltd. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Manufacturig overhead budget } & \multirow[b]{4}{*}{ Total Quarter } \\ \hline \multicolumn{5}{|c|}{ For the year ending December 31, 2024} & \\ \hline & & \multicolumn{3}{|c|}{ Quarter } & \\ \hline & & July & August & September & \\ \hline units to be produced & & 180,000 & 230,000 & 235,000 & 645,000 \\ \hline Variable cost & Unit cost & & & & \\ \hline Indirect materials & $0.60 & $108,000 & $138,000 & $141,000 & $387,000 \\ \hline indirect labour & $0.40 & $72,000 & $92,000 & $94,000 & $258,000 \\ \hline maintannace & $0.40 & $72,000 & $92,000 & $94,000 & $258,000 \\ \hline utilities & $0.60 & $108,000 & $138,000 & $141,000 & $387,000 \\ \hline Total variable cost & & $360,000 & $460,000 & $470,000 & $1,290,000 \\ \hline \multicolumn{6}{|l|}{ Fixed cost } \\ \hline Janitor & & $2,500 & $2,500 & $2,500 & $7,500 \\ \hline Insurance & & $1,750 & $1,750 & $1,750 & $5,250 \\ \hline Depreciation & & $15,200 & $15,200 & $15,200 & $45,600 \\ \hline property taxes & & $2,100 & $2,100 & $2,100 & $6,300 \\ \hline Salaries & & $44,800 & $44,800 & $44,800 & $134,400 \\ \hline Total Fixed cost & & $66,350 & $66,350 & $66,350 & $199,050 \\ \hline Total manufacturing overhead & & $426,350 & $526,350 & $536,350 & $1,489,050 \\ \hline direct labour hours & & 180,000 & 230,000 & 235,000 & 645,000 \\ \hline \multicolumn{2}{|c|}{ Manufacturing rate per direct labour hour } & & & & $2.31 \\ \hline \multicolumn{6}{|c|}{ Cost of one "RG32" } \\ \hline Cost element & Qauntity & Unit cost & Iotal & & \\ \hline Direct materials & 1.5 per kg & $2.10 & $3.00 & & \\ \hline Direct labour & 1 hour & $16.00 & $16.00 & & \\ \hline Manufacturing overhead & 1 hour & $2.00 & $2.00 & & \\ \hline Total unit cost & & & $21.00 & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Universal Parts Ltd. } & \\ \hline \multicolumn{5}{|c|}{ Selling and Administrative Expenses budget } & \\ \hline \multicolumn{5}{|c|}{ For the year ending December 31, 2024} & \\ \hline & & \multicolumn{3}{|c|}{ Quarter } & \\ \hline & & July & August & September & Iotal Quarter \\ \hline Budgeted sales in unit & & 180,000 & 230,000 & 235,000 & 645,000 \\ \hline \multicolumn{6}{|l|}{ Varaible expenses } \\ \hline variable selling and administration rat & $1.50 & $270,000 & $345,000 & $352,500 & $967,500 \\ \hline Total varaible expense & & $270,000 & $345,000 & $352,500 & $967,500 \\ \hline \multicolumn{6}{|l|}{ Fixed expenses } \\ \hline Salaries & & $62,100 & $62,100 & $62,100 & $186,300 \\ \hline Insurance & & $1,200 & $1,200 & $1,200 & $3,600 \\ \hline Depreciation & & $2,800 & $2,800 & $2,800 & $8,400 \\ \hline Advertising & & $12,000 & $12,000 & $12,000 & $36,000 \\ \hline other fixed cost & & $4,600 & $4,600 & $4,600 & $13,800 \\ \hline Total fixed expenses & & $82,700 & $82,700 & $82,700 & $248,100 \\ \hline \multicolumn{2}{|l|}{ Total selling and administrative expenses } & $352,700 & $427,700 & $435,200 & $1,215,600 \\ \hline \multicolumn{5}{|c|}{ Universal Parts Ltd. } & \\ \hline \multicolumn{5}{|c|}{ Cash budgets } & \\ \hline \multicolumn{5}{|c|}{ For the year ending December 31, 2024} & \\ \hline & & Quarter & & & \\ \hline & July & August & September & Iotal Quarter & \\ \hline Beginning cash balance & 184,000 & & & & \\ \hline \multicolumn{6}{|l|}{ Add: Receipts } \\ \hline \multicolumn{6}{|l|}{ Collections from customers } \\ \hline \multicolumn{6}{|l|}{ Sales of investment securities } \\ \hline \multicolumn{6}{|l|}{ Total receipts } \\ \hline \multicolumn{6}{|l|}{ Total available cash } \\ \hline \multicolumn{6}{|l|}{ Less: Disbursements } \\ \hline \multicolumn{6}{|l|}{ Direct materials } \\ \hline \multicolumn{6}{|l|}{ Direct labour } \\ \hline \multicolumn{6}{|l|}{ Manufacturing overhead } \\ \hline \multicolumn{6}{|l|}{ Selling and administrative expenses } \\ \hline \multicolumn{6}{|l|}{ Purchase of truck } \\ \hline \multicolumn{6}{|l|}{ Income tax expense } \\ \hline \multicolumn{6}{|l|}{ Total disbursements } \\ \hline \multicolumn{6}{|c|}{ Excess of available cash over disbursements Financing } \\ \hline \multicolumn{6}{|l|}{ Borrowings } \\ \hline \multicolumn{6}{|l|}{ Repayments } \\ \hline Ending cash balance & & & & & \\ \hline \end{tabular}