Miller manufacturing Companys budgeted income statement includes the following data:

Miller manufacturing Company	March	April	May	June
Sales	120 000	90 000	95 000	100 000
Commission expense	18 000	13 500	14 250	15 000
Salary expense	30 000	30 000	30 000	30 000
Miscellaneous expense	4 800	3 600	3 800	4 000
Rent expense	3 000	3 000	3 000	3 000
Utilities expense	1 900	1 900	1 900	1 900
Insurance expense	2 100	2 100	2 100	2 100

All sales are made on a cash basis.

The budget assumes that 60% of commission expenses are paid in the month they were incurred and the remaining 40% are paid one month later.

50% of salary expenses are paid in the month incurred and the remaining 50% are paid one month later.

Miscellaneous expense, rent expense and utility expense are assumed to be paid in the same month in which they are incurred.

Insurance was prepaid for the year on 1 January.

The cash balance at 1 April was $ 15 500.

Use the table below to prepare a cash budget for each of the months April, May and June.