Make FOOTNOTES and ASSUMPTIONS for the following Cash budget

Cash Budget
2022-2024
PARTICULARS	2022	2023	2024
	$	$	$
Beginning Cash	74,587.00		28,200.00		22,865.00
Cash receipts from sales	172,200.00		233,019.00		353,248.00
Total Available Cash		246,787.00		261,219.00		376,113.00
All payouts
Raw material purchase	1541.475		1729.2		3093.75
Direct labour	2321.25		2630.7375		4670
Plant manager's salary	3,000.00				20,000.00
Indirect labour	1,600.00		2,200.00		3,200.00
Factory utilities	1,800.00		2,500.00		27,000.00
Factory rent	7,000.00		8,000.00		8,000.00
Factory insurance	200		300		700
Packaging cost	850		1,610.00		3,350.00
Factory repairs	805		1,600.00		3,300.00
Manager Salary	35,000.00		38,500.00		8,750.00
Office expenses	3,000.00		3,300.00		3,600.00
Administrative expenses	28,000.00		30,000.00		27,000.00
Marketing Expenses	23,000.00		25,200.00		27,400.00
Freight	30648		43776		78076
Less: Total Disbursements		138,765.73		161,345.94		218,139.75
Ending Cash Balance		108,021.28		99,873.06		157,973.25

QUESTIONS:

1. Relevant Footnotes with Calculations that matches the table above (Please Include all the Particulars from the above table)

2. Relevant Assumptions with rich explanations that matches the table above; at least 5 or 6 of them.