need completion of cash budget

Quarterly Operating Expenses expected for 2020:

Variable Expenses: Sales Commission	5% of sales revenue
Fixed Expenses: Advertising Rent Salaries Utilities Insurance Depreciation (includes the projected 2020 purchases)	$200,000 $18,000 $113,000 $9,000 $6,000 $14,000

BW plans to purchase new computer equipment costing $22,000 during the second quarter of 2020 and a new packing machine for $40,000 during the 3^rd quarter of 2020. Both of these equipment purchases will be for cash at the time of the purchase.Sales commissions are accrued in the quarter the sales are made, but are paid to the sales staff in the next quarter. Insurance for a twelve month period is prepaid on October 1 of each year. All other expenses are paid in the quarter incurred. The company requires a minimum cash balance of $50,000. All borrowings and repayments are done in even $1,000 increments. All borrowings are done on the first day of the quarter, and repayments are made on the last day of the quarter. Interest for all monies borrowed during a quarter is computed and accrued on the last day of the quarter and paid to the bank in the following quarter. Money borrowed is charged interest at a 7% annual rate.

EXAMPLE:[Borrowing and Interest Example - If BW computes that the company will need to borrow $20,000 for the first quarter, the loan would occur on January 1 and interest expense during the first quarter would be $350 and this interest would be paid to the bank in the second quarter. If in the second quarter, BW determines that it will be able to repay the $20,000 loan, the repayment would occur on the last day of the second quarter or June 30. Interest expense for the second quarter would $350 and this interest would be paid in the third quarter.]

HERE IS WHAT I HAVE;

need to finsih selling and admin taking in consideration of timing of how insurance and commissions are accrued vs. when they are paid. below is the total of fixed and variable S&A expenes, not including the timing of them. I am looking for a completed cash budget and possibly the timing recorded to the variable and fixed selling and admin explenses.

Total Variable and Fixed S&A Expenses			$ 399,000	$421,920	$378,000	$392,400	$1,591,320
Total Disbursements for Materials	in units		65140	77100	56760	47600
cost per unit to purchase			$5	$5	$5	$5	$5
Total Cash Disbursements for Materials	in dollars		$325,700	$385,500	$283,800	$238,000	$1,233,000

PURCHASES

Required Merchandise Purchases units	units	52500	84100	66600	42000	56000	84100
Cost per Unit		$5	$5.00	$5.00	$5.00	$5.00	$5.00
Required Cost of Merchandise Purchases	dollars	$262,500	$ 420,500	$ 333,000	$ 210,000	$ 280,000	$ 1,243,500

Total Cash Collections

$ 530,400

$ 811,680

$ 971,040

$ 593,280

$ 2,906,400

				Sales Budget
		Quarter	1	2	3	4	Year
Budgeted Unit Sales (units/pairs)			65000	103200	30000	54000	252000
Selling Price Per Unit ($q12/unit)			$12	$12	$12	$12	$12
Total Budgeted Sales			$780,000	$ 1,238,400	$360,000	$648,000	$3,026,400