Marien Corp. reports its sales on credit and pays operating cost in the month incurred. Budgeted Sales for 2021 are as follows:

April, May, June, July 290,000 320,000 280,000 210,000 and Budgeted Purchases for the same period are 120,000 128,000 132,000 90,000 respectively. Customers accounts are collected 70% in the month of sales and 30% in the following month. Marien Corp. purchases and pays merchandise 40% in the month of acquisition and 60% in the following month. Prepare the Budgeted Cash Collection and Cash Disbursement for the months of May, July and July 2021.