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.