Help fill in the yellow blanks.

\begin{tabular}{|l} \hline-- \\ \hline 40 \\ \hline 41 \\ \hline 42 \\ \hline 43 \\ \hline 44 \\ \hline 45 \\ \hline 46 \\ \hline 47 \\ \hline 48 \\ \hline 49 \\ \hline 50 \\ \hline 51 \\ \hline 52 \\ \hline 53 \\ \hline 54 \\ \hline 55 \\ \hline 56 \\ \hline 57 \\ \hline 58 \\ \hline 59 \\ \hline 60 \\ \hline 61 \\ \hline 62 \\ \hline 63 \\ \hline 64 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline & A & B & c & D & E & \\ \hline 1 & & & & & & \\ \hline 2 & \multicolumn{2}{|c|}{ Hardin Fabrications is preparing its cash budget for the third quarter. } & & & & \\ \hline 3 & & & & & & \\ \hline 4 & Cash balance on July 1 & 116,500 & & & & \\ \hline 5 & & & & & & \\ \hline 6 & Sales collected in cash & 40% & & & & \\ \hline 7 & Sales collected on credit & 60% & & & & \\ \hline 8 & A/R balance on July 1 & 89,000 & & & & \\ \hline 9 & & & & & & \\ \hline 10 & % of credit sales collected in the month of sale & 20% & & & & \\ \hline 11 & \% of credit sales collected in the following month & 80% & & & & \\ \hline 12 & & & & & & \\ \hline 13 & \multicolumn{6}{|c|}{ All expenses are paid for as they occur, with the exception of Direct Materials, which is all paid for with a revolving line of credit. } \\ \hline 14 & & & & & & \\ \hline 15 & Accounts Payable balance on July 1 & 95,000 & & & & \\ \hline 16 & & & & & & \\ \hline 17 & \multicolumn{2}{|l|}{ S of Accounts Payable paid in the month of purchase } & 30% & & & \\ \hline 18 & \multicolumn{2}{|l|}{ 96 of Accounts Payable paid in the following month } & 709 & & & \\ \hline 19 & & & & & & \\ \hline 20 & \multicolumn{2}{|c|}{ Amount of monthly overhead that is depreciation and amortization } & 15,000 & & & \\ \hline 21 & & & & & & \\ \hline 22 & \multicolumn{5}{|c|}{ Sales Budget } & \\ \hline 23 & & July & August & September & Total & \\ \hline 24 & Unit Sales & 2,250 & 2,100 & 1,650 & 6,000 & \\ \hline 25 & Price per Unit & 220.00 & 220.00 & 220.00 & 220.00 & \\ \hline 26 & Total Sales & 495,000 & 462,000 & 363,000 & 1,320,000 & \\ \hline 27 & & & & & & \\ \hline 28 & \multicolumn{5}{|c|}{ Direct Materials Purchases Budget } & \\ \hline 29 & & July & August & September & Total & \\ \hline 30 & Total Production & 2,380 & 1,965 & 2,115 & 6,460 & \\ \hline 31 & Direct Materials per Unit & 3.50 & 3.50 & 3.50 & 3.50 & \\ \hline 32 & Materials Required for Production & 8,330 & 6,878 & 7,403 & 22,610 & \\ \hline 33 & Add: Desired Ending Inventory & 1,719.38 & 1,850.63 & 2,327.50 & 2,327.50 & \\ \hline 34 & Total Material Needs & 10,049.38 & 8,728.13 & 9,730.00 & 24,937.50 & \\ \hline 35 & Less: Beginning Inventory & 1,000 & 1,719.38 & 1,850.63 & 1,000 & \\ \hline 36 & Total Purchases & 9,049 & 7,009 & 7,879 & 23,938 & \\ \hline 37 & Cost per Steel Ingot & 17.00 & 17.00 & 17.00 & 17.00 & \\ \hline 38 & Total Cost of Direct Materials & 153,839 & 119,149 & 133,949 & 405,938 & \\ \hline \end{tabular}