I would like an explanation how to prepare the cash budget and how does the fact that sales are highest during July and August affect it?

Stevic Industries is a seasonal firm specializing in pool furniture. Stevic purchases inventory one month before it is sold and pays for its purchases 60 days after the invoice date. Sales are highest during July and August. For purposes of preparing the firm's cash budget, which of the following is correct?

a) Inventory purchases will be highest during the months of July and August.

b) Inventory purchases will be highest during the months of May and June.

c) Payments to suppliers will be highest during the months of July and August.

d) Payments to suppliers will be highest during the months of August and September.