Here are some important figures from the budget of Marston, Inc., for the second quarter of 2016:

	April				May				June
Credit sales		$	399,000			$	348,000			$	436,000
Credit purchases			176,000				164,000				197,000
Cash disbursements
Wages, taxes, and expenses			79,400				74,900				103,600
Interest			9,100				9,100				9,100
Equipment purchases			31,500				4,000				144,000

The company predicts that 5 percent of its credit sales will never be collected, 30 percent of its sales will be collected in the month of the sale, and the remaining 65 percent will be collected in the following month. Credit purchases will be paid in the month following the purchase. In March 2016, credit sales were $326,000. Using this information, complete the following cash budget: (Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.)

	April	May	June
Beginning cash balance	$ 106,000	$	$
Cash receipts
Cash collections from credit sales
Total cash available	$	$	$
Cash disbursements
Purchases	$ 168,000	$	$
Wages, taxes, and expenses
Interest
Equipment purchases
Total cash disbursements	$	$	$
Ending cash balance	$	$	$