i$.$ Garden Sales, Ltd$,$ is planning its cash needs for the first quarter of $2024.$ The company usually has to borrow money during this quarter to support peak sales of lawn care equipment, which occur during the second quarter. The following information has been assembled to assist in preparing a cash budget for the quarter:

a$.$ Budgeted monthly income statements for January $-$ April $2024$ are:

$\backslash$table$[[,$Jan,February,March,April$],[$ales$..,$$$600,000,$$$900,000,\frac{?}{\text{b}\text{a}\text{r}}($$$500,000),$$$400,000$

HINTS

round to $2$ decimal place.

Schedule $3$A $-$ DM usage budget $=16745$

Schedule $5$ manufacturing overhead$=59265$

Schedule $7$ cogs $=106561$

Schedule $9$ operating income $=9989$