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Question Two-Budget - 15% This assignment is required to be completed utilizing a common spreadsheet package such as Excel. For requirement one of this assignment you should submit a cell formulae. This is required to ensure that you spreadsheet design consists of a data input area and a schedules/budgets/report area. Lola with Love, an online clothing business, is developing a cash budget for 2021. Total sales are expected to be $9,500,000, with the following monthly pattern: % Month January February March April % 6 6 % 9 Month May June July August 8 7 Month September October November December 7 8 7 8 9 10 15 Currently, 70% of the sales are paid for immediately. The other 30% are given credit terms that tend to result in their collection in the month following sale. From the total sales, on average 5% are returned for a full refund in the following month. Returns are normally added back into warehouse stock. Sales for 2022 are expected to be 10% higher and are expected to follow the same sales pattern. Cost of goods sold averages 52% of sales price. Goods are purchased one month before they are sold. Payment is made in the month after sale. Variable operating expenses average 18% of total sales. Fixed operating expenses are $170,000 per month. Tax payments are $27,000 per quarter. In addition, advertising is planned to take advantage of the prime sale periods. The advertising plan is as follows: Quarter First Second Amount $40 000 $60 000 Quarter Third Fourth Amount $45 000 $60 000 The opening cash balance is $75,000. Other relevant 15 January, 2021 balances are accounts receivable, $260,000; and accounts payable, $410,000