Jane Company has budgeted information as follows:

$\backslash$table$[[,$June,July,August$],[$Cash Sales,,$255,000,195,000],[$Credit Sales,$135,000,145,000,90,000],[$Total Sales,$135,000,400,000,285,000]]$

Past experience indicates that $60\%$ of the credit sales will be collected in the month of sale and the remaining $40\%$ will be collected in the following month. Purchases of inventory are all on credit and $50\%$ is paid in the month of purchase and $50\%$ in the month following purchase. Budgeted inventory purchases are:

$\backslash$table$[[$June$,$$$300,000$