Intan Bhd$.$ has furnished the following information to prepare its cash budget for the second quarter of year $2023$:

$\backslash$table$[[$Month$,\backslash$table$[[$Sales$],[($units$)]],\backslash$table$[[$Purchases$],[($RM$)]],\backslash$table$[[$Wages and$],[$salaries $($RM$)]],$Overheads $($RM$)],[$January$,5,500,16,000,10,000,5,000],[$February$,5,400,20,000,12,000,5,000],[$March$,5,600,18,000,12,000,5,000],[$April$,4,000,16,000,12,000,4,000],[$May$,4,500,14,000,14,000,4,000],[$June$,3,800,14,000,14,000,4,000]]$

Additional information:

Opening cash balance in April $2023$ is expected to be RM$26,000.$ The selling price for each unit is RM$4.$

$10\%$ of the total sales are cash sales. $30\%$ of the credit sales will be paid one month after sales and the remaining balance will be paid two months after sales.

$25\%$ of purchases will be paid in the month of purchase and the remaining balance will be paid the following month of purchase.

Wages and salaries are to be paid $60\%$ in the month incurred and the remaining balance will be paid in the following month.

Overheads are to be paid in the month incurred. The depreciation for machinery is RM$1,000$ per month.

Required:

a$)$ Prepare the Schedule of Cash Collections from sales for April, May and June.

$(10$ marks$)$

b$)$ Prepare the Cash Budget for April, May and June using the format provided below.

$\backslash$table$[[,$April,May,June$],[$Beginning cash balances,,,$],[$Add: Cash receipts,,,$],[$Cash collection from sales,,,$],[$Other cash received,,,$],[$Less: Cash payments,,,$],[\backslash$table$[[$Cash payment to suppliers$],[($purchases of materials$)]],,,],[$Payment for other expenses,,,$],[$Ending cash balances,,,$]]$

$(15$ marks$)$