Kigali Club offers athletic court facilities to the public through four locations in the metropolitan area, each with $1,800$ to $2,500$ members. Revenue is generated from annual membership fees and hourly court fees.

Kigali Club is considering changing its membership and fee structure From $1$st February in an attempt to change its cash receipts. Under the new plan, only annual membership fees will be paid and members can use the courts as often as they want. The two types of membership will be:

Individual $$250$

Family $$400$

The fees will be collected in advance at the time of the membership application. All new memberships will be sold under the new plan. Current memberships will be honoured until they expire.

A special promotion campaign will be instituted to attract new members and to encourage current members to the new membership plan immediately.

The annual fees for individuals and family memberships will be reduced to $$200$ and $$300$ respectively during the two months of promotion in March and April. All memberships sold or renewed within this period will be for $15$ months instead of the usual $12$ months.

It is estimated that $60-70\%$ of present members would continue with the club, with $45\%$ converting immediately to the new plan while the rest would continue until their memberships expire. The loss of members would be offset within six months of instituting the new plan.

Required

Draw the $(1)$ sales budget and $(2)$ the cash budget for Kigali Club