Middleton Construction Inc. What is the cash balance at the start of each month January through December?

Middletown Construction, Inc. JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER SALES FORECAST 0 0 275,000 275,000 312,000 417,000 714,000 611,000 827,000 500,000 116,000 0 CASH COLLECTIONS MONTH OF SALE 20% 55,000 55,000 62,400 83,400 142,800 122,200 165,400 100,000 23,200 FIRST MONTH AFTER SALE 60% 165,000 165,000 187,200 250,200 428,400 366,600 496,200 300,000 69,600 SECOND MONTH AFTER SALE 20% 55,000 55,000 62,400 83,400 142,800 122,200 165,400 100,000 TOTAL CASH INFLOWS $- $- $55,000 $ 220,000 $ 282,400 $ 325,600 $ 455,400 $ 634,000 $ 674,800 $ 718,400 $ 488,600 $ 169,600 JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER DIRECT MANUFACTURING COSTS - - 220,000 240,000 225,000 287,000 350,000 415,000 242,000 214,000 222,000 - MANUFACTURING COST PAYMENTS 220,000 240,000 225,000 287,000 350,000 415,000 242,000 214,000 222,000 ADMINISTRATIVE SALARIES 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 LEASE PAYMENTS 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 MISCELLANEOUS 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 TAX PAYMENTS 50,000 50,000 NEW PLANT COSTS 23,000 TOTAL CASH OUTFLOWS $45,000 $45,000 $45,000 $ 265,000 $ 285,000 $ 343,000 $ 332,000 $ 395,000 $ 510,000 $ 287,000 $ 259,000 $ 267,000 MONTHLY NET CASH GAIN OR LOSS $(45,000) $(45,000) $10,000 $(45,000) $(2,600) $(17,400) $123,400 $239,000 $164,800 $431,400 $229,600 $(97,400)