How do I create a budgeted balance sheet with this information?

To prepare a master budget for January, February, and March of 2018, management gathers the following information. a. Babalu Musical's single product is purchased for $30 per unit and resold for $57 per unit. The expected inventory level of 4, 500 units on December 31, 2017, is more than management's desired level for 2018, which is 20% of the next month's expected sales (in units). Expected sales are: January, 7, 500 units; February, 9, 500 units; March, 11, 500 units; and April, 9, 500 units. b. Cash sales and credit sales represent 30% and 70% respectively, of total sales. Of the credit sales, 70% is collected in the first month after the month of sale and 30% in the second month after the month of sale. For the December 31, 2017, accounts receivable balance, $125,000 is collected in January and the remaining $395,000 is collected in February. c. Merchandise purchases are paid for as follows: 20% in the first month after the month of purchase and 80% in the second month after the month of purchase. For the December 31, 2017, accounts payable balance, $80,000 is paid in January and the remaining $285,000 is paid in February. d. Sales commissions equal to 20% of sales are paid each month. Sales salaries (excluding commissions) are $84,000 per year. e. General and administrative salaries are $144,000 per year. Maintenance expense equals $2, 200 per month and is paid in cash. f Equipment reported in the December 31, 2017, balance sheet was purchased in January 2017. It is being depreciated over eight years under the straight-line method with no salvage value. The following amounts for new equipment purchases are planned in the coming quarter: January, $34,000; February, $96,000, and March, $28, 500. This equipment will be depreciated under the straight-line method over eight years with no salvage value. A full month's depreciation is taken for the month in which equipment is purchased. g. The company plans to acquire land at the end of March at a cost of $145,000, which will be paid with cash on the last day of the month. h. Babalu Musical has a working arrangement with its bank to obtain additional loans as needed. The interest rate is 12% per year, and interest is paid at each month-end based on the beginning balance. Partial or full payments these loans can be made on the last day of the month. The company has agreed to maintain a minimum ending cash balance of $54, 400 in each month. i. The income tax rate for the company is 30%. Income taxes on the first quarter's income will not be paid until April 15