JoyRide is a newly established kids' food and gaming center. Their sales for June 2021 were Rs. 110000. They are expected to increase at 20 and 25 percent per month for the next and last quarter, respectively. All sales are made on a cash basis. Additional details are given below:

i. The closing cash balance for the month of June was Rs. 55000. The same is maintained each month.

ii. The cost of goods sold is 30%.

iii. Salaries paid for August and September amounted to Rs. 62000 and Rs. 71000, respectively. Outstanding salaries of Rs. 50000 for June were paid in the next successive three months in the ratio of 1:2:2.

iv. A new game was installed for Rs. 210000 on May 31, 2021, with a down payment of Rs 30000. The balance will be paid off in 9 months with equal installments.

v. Repairs and maintenance expenditure amounts to Rs. 53000. These expenses were increased by 15% from September 15, 2021.

vi. Insurance premium of Rs. 20,600 was paid in July, along with an additional payment of Rs. 10,000 for the next year.

vii. Miscellaneous expenses equal 7% of sales. One-fourth of such expenses are deferred to the successive month.

viii. The raw material is supplied at a credit period of 0.5 months. All purchases are made on credit.

ix. New borrowings for the month of July amounted to Rs. 53,000. A monthly interest rate of 1% is levied on all such borrowings.

x. The closing stock should be maintained at 35% of the following month's sales. Prepare the cash budget of JoyRide for the month of August and September.