Hi I asked another person to help me with this and I had a couple things left out of the table that they provided me with i was wondering if you could help me figure out the to titles that are missing and their values, thank you.

The Big Sister Company is in a seasonal business and prepares quarterly budgets. Its fiscal year runs from January 1 through December 31. Production occurs only in the first quarter (January to March), but sales take place throughout the year. The sales forecast for the coming year shows the following: First quarter $480,000 Third quarter $480,000 Second quarter 294,000 Fourth quarter 480,000 There are no cash sales, and the beginning balance of receivables is expected to be collected in the first quarter. Subsequent collections are two-thirds in the quarter when sales take place and one-third in the following quarter. The company makes materials purchases valued at $397,000 in the first quarter, but makes no purchases in the last three quarters. It makes payment when it purchases the materials. Direct labour of $347,000 is incurred and paid only in the first quarter. Factory overhead of $343,000 is also incurred and paid in the first quarter, and is at a standby level of $100,000 during the other three quarters. Selling and administrative expenses of $36,000 are paid each quarter throughout the year. Big Sister has an operating line of credit with its bank at an interest rate of 5% per annum. The company plans to keep a cash balance of at least $10,000 at all times, and it will borrow and repay in multiples of $5,000. It makes all borrowings at the beginning of a quarter, and makes all payments at the end of a quarter. It pays interest only on the portion of the loan that it repays in a quarter. The company plans to purchase equipment in the second and fourth quarters for $71,000 and $149,000, respectively. The cash balance on January 1 is $25,000 and accounts receivable total $148,000. Prepare a cash budget for the year. Show receipts, disbursements, the ending cash balance before borrowing, the amounts borrowed and repaid, interest payments, and the ending cash balance. (Round answers to the nearest whole dollar, e.g. 5,275.)THE BIG SISTER COMPANY Cash Budget For the Four Quarters Ending December 31 Quarter 1 2 3 4 Beginning cash balance $ $ Add Accounts receivable Credit sales-1st Credit sales-2nd Credit sales-3rd Credit sales-4th Total cash avallable Less : Disbursements Material purchases Direct labour Factory overhead Selling and administrative expenses v Purchase of equipment Total cash disbursements Excess (Deficiency) of cash receipts over cash disbursements Financing Borrowing Less Repayment Less Interest expense Ending cash balance $ $Step 1 Prepare Cash Budget THE BIG SISTER COMPANY Cash Budget For The Four Quarters Ending December 31 2 3 Beginning Cash balance $ 25,000 $ 10,000 $ 10,375 5 12,250 Add : Receipts Collection from Sales: Accounts Receivable 148,000 Collection Ist 320,000 S 160,000 Collection 2nd 196,000 S 98,000 Collection 3rd 320,000 S 160,000 Collection 4th 320,000 Total cash available 493,000 $ 366,000 S 428,375 S 492,250 Less: Disbursements Materials purchase 397,000 Payment for direct labor 347,000 Factory overhead 343,000 5 100,000 S 100,000 S 100,000 Selling and administrative 36,000 $ 36,000 5 36,000 34,000 Purchase of equipment 71,000 149,000 Total disbursements $ 1,123,000 $ 207,000 5 136,000 5 283,000 Excess (Deficit) of cash receipts over cash disbursements $ (630,000) $ 159,000 5 292,375 5 209,250 Financing Borrowings $ 640,000 Less: Repayment 145.000 5 270,000 5 185,000 Less: Interest 3.625 5 10,125 5 9,250 Ending cash balance 10.000 10.375 5 12,250 5 15.000 Calculations: Collection Ist =480000*2/3 =480000* 1/3 Collection 2nd =294000*2/3 =294000*1/3 Collection 3rd =480000*2/3 =480000* 1/3 Collection 4th =480000*2/3 Less: Interest =145000*5%*2/4 =270000*5%*3/4 =185000*5%