Mototec PLC, has never budgeted before, and for this reason it is limiting its master budget planning to only a cash budget for the first time. The company has assembled the following budgeted information relating to the year 2023: (i) - Sales are budgeted are follows - first quarter - GH450,000; second quarter- GH810,000; third quarter - GH900,000 and fourth quarter - GH540,000. Forty per cent of a quarter's sales is collected in the quarter and the remaining sixty per cent is collected in the quarter following.