ModernTech, which sells smart home devices, had the following details for August and September:

Item	August (£)	September (£)
Cost of Goods Sold	330,000
Projected Increase (%)	4%
Inventory Balance (End)	28,000	30,000
Accounts Payable Balance	35,000
Cash Payments (Current Month)	75%
Cash Payments (Following Month)	25%

Requirements:

1. Determine the amount of purchases budgeted for September.
2. Calculate the total cash payments for inventory purchases in September and prepare a cash budget.
3. Prepare the tax calculation for the company if the profit before tax is £90,000 and the tax rate is 22%.