How would I find the cash budget borrowings and ending cash balance?

Martin Company expects to have a cash balance of $136,500 on January 1, 2020. Relevant monthly budget data for the first 2 months of 2020 are as follows: Collections from customers: January $243,700, February $428,400. Payments for direct materials: January $152,100, February $232,700 Direct labor: January $90,700, February $136,200. Wages are paid in the month they are incurred. Manufacturing overhead: January $62,600, February $74,900. These costs include depreciation of $5,100 per month. All other overhead costs are paid as incurred. Selling and administrative expenses: January $45,400, February $60,500. These costs are exclusive of depreciation. They are paid as incurred. Sales of marketable securities in January are expected to realize $35,700 in cash. Martin Company has a line of credit at the local bank that enables it to borrow up to $74,200. The company wants to maintain a minimum monthly cash balance of $59,400. (a) Your answer is correct. Prepare a cash budget for January and February. Martin Company Cash Budget For the Months Ending February 2020 January February Beginning Cash Balance 136500 $ 70200January February Beginning Cash Balance $ 136500 $ 70200 Add Receipts Collections from Customers 243700 428400 Sale of Securities 35700 i Total Receipts 279400 428400 Total Available Cash 415900 498600 Less Disbursements Direct Materials 152100 232700 Direct Labor 90700 136200 Manufacturing Overhead 57500 i 69800 Selling and Administrative Expenses 45400 60500 HI Total Disbursements 345700 499200 Excess (Deficiency) of Available Cash over Cash Disbursements 70200 -600 Financing Add Borrowings 60000 Less Repayments Including Interest i i Ending Cash Balance $ 70200 $ 59400Martin Company's chief financial officer feels that it is important to have data for the entire quarter especially since their financial forecasts indicate some difficult economic periods in the coming year. March information has been budgeted as follows: Collections from customers: $370,700 Payments for direct materials: $202,900 . Direct labor: Wages paid in March $115,100 . Manufacturing overhead: $63,200. This includes the monthly depreciation of $5,100. Selling and administrative expenses: $51,900. This cost is exclusive of depreciation. . Marketable securities of $49,800 can be sold if needed for additional cash. Prepare a cash budget for March assuming that the company does not sell the marketable securities. Martin Company Cash Budget For the Month Ending March 2020 Beginning Cash Balance to 59400 Add Receipts Collections from Customers 370700 Sale of Securities Total Receipts 370700 Total Available Cash 430100 Less Disbursements Direct Material 202900Beginning Cash Balance to 59400 Add Receipts Collections from Customers 370700 Sale of Securities Total Receipts 370700 Total Available Cash 430100 Less Disbursements Direct Materials 202900 Direct Labor 115100 Manufacturing Overhead 58100 Selling and Administrative Expenses 51900 Total Disbursements 428000 Excess (Deficiency) of Available Cash over Cash Disbursements 2100 Financing Add Borrowings 57300 Less Repayments Including Interest Ending Cash Balance 59400