i have solved the answer but need to describe the table no 3 and table number 4.

3.Purchasesbudget

Currentyear

Nextyear

December

January

February

March

1stquarter

Budgeted cost ofgoodssold

$280 000

$308 000

$338 800

$372 000

$1 019 480

AddDesired endinginventory

$154 000

$169 400

$186 340

$186 340

$186 340

Totalgoods needed

$434 000

$477 400

$559 020

$559 020

$1205 820

LessExpected beginninginventory

$140 000

$154 000

$186 340

$186 340

$154 000

Purchases

$294 000

$323 400

$372 680

$372 680

$1 051 820

4.Cashpaymentsbudget

Cashpaymentsbudget

January

February

March

1stquarter

Inventorypurchases

$129 360

$142 296

$140 072

$420 728

Cash payments forpurchasesduringthecurrentmonth*

$176 400

$194 040

$213 444

$583 884

Cash payments forpurchasesduringtheprecedingmonth

$305 760

$336 336

$362 516

$1 004 612

Total cash paymentsforinventorypurchases

Otherexpenses

$18 000

$18 000

$18 000

$54 000

Salessalaries

$19 000

$19 000

$19 000

$57 000

Advertisingandpromotion

$21 000

$21 000

$21 000

$63 000

Administrativesalaries

$15 000

-0

-0

$15 000

Interestonlong-termloan

-0

$5 400

-0

$5400

Propertytaxes

$4 400

$4 848

$5324

$14 564

Salescommissions

$77 400

$68 240

$63 324

$208 964

Total cash paymentsforotherexpenses

$383 160

$404 576

$425 840

$1 213 576

Totalcashpayments

*40%of thecurrentmonth'spurchases(schedule3).

60%of thepreceding month'spurchases(schedule3).

Long-term loan interest is paid every six months, on 31 January and 31 July.Propertytaxesarealso paideverysixmonths,on28 Februaryand31August.