its so confusing. so when creating the income, should I consider the actual revenu received in that given month or forecaste revenue which is $410,000?$

also as per expenses,

should I use $59\%$ of the $410,0000$ or $59\%$ of revenue receiced in the given month?

and do I put all $100\%$ expenses for that given month or $90\%$ for the given month and $10\%$ in following month?

please explain in simple and correct, non confusing way witout lengthy explanation?