Need some help with part of my homework please...Total Assets and a Cash Budget.

I did a,b and c but cannot seem to figure out how to do part d and e. I asked this question on here before but did not receive the right answer. Could someone please help me out again thanks!

Cash sales are 40 percent in a given month, with the remainder going into accounts receivable. All receivables are collected in the month following the sale. Esquire sells all of its goods for $2 each and produces them for $1 each. Esquire uses level production, and average monthly production is equal to annual production divided by 12.

Esquire Productions Inc.
Jan	28,000	May	8,000	Sept	29,000
Feb	19,000	Jun	6,000	Oct	34,000
Mar	12,000	July	22,000	Nov	42,000
Apr	14,000	Aug	26,000	Dec	24,000
			Total Sales	264,000

a.) generate a monthly production and inventory schedule in units. beginning inventory is 12,000 units

Production and Inventory Schedule in Units
	Beg Inv	+	Production	-	Sales	=	End Inv
Jan	12,000		11,000		14,000		9,000
Feb	9,000		11,000		9,500		10,500
Mar	10,500		11,000		6,000		15,500
Apr	15,500		11,000		7,000		19,500
May	19,500		11,000		4,000		26,500
Jun	26,500		11,000		3,000		34,500
Jul	34,500		11,000		11,000		34,500
Aug	34,500		11,000		13,000		32,500
Sep	32,500		11,000		14,500		29,000
Oct	29,000		11,000		17,000		23,000
Nov	23,000		11,000		21,000		13,000
Dec	13,000		11,000		12,000		12,000
264000/2=	132000	units
132000/12 months=	11000	units per month

b.) Determine cash receipts schedule for January through December. Dollar sales in prior December were $20,000

Cash Receipts Schedule
	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
Sales	28,000	19,000	12,000	14,000	8,000	6,000	22,000	26,000	29,000	34,000	42,000	24,000
40% Cash Sales	11,200	7,600	4,800	5,600	3,200	2,400	8,800	10,400	11,600	13,600	16,800	9,600
60% Prior Months Sales	12,000	16,800	11,400	7,200	8,400	4,800	3,600	13,200	15,600	17,400	20,400	25,200
Total Receipts	23,200	24,400	16,200	12,800	11,600	7,200	12,400	23,600	27,200	31,000	37,200	34,800
December Sales are	20,000

c.) Determine a cash payment schedule for January through December. The production cost ($1 per unit produced) are paid for in the month which they occur. Other cash payments are $7,400 per month.

Cash Payments Schedule	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
11000 units * $1	11,000	11,000	11,000	11,000	11,000	11,000	11,000	11,000	11,000	11,000	11,000	11,000
Other Cash Payments	7,400	7,400	7,400	7,400	7,400	7,400	7,400	7,400	7,400	7,400	7,400	7,400
Total Cash Payments	18,400	18,400	18,400	18,400	18,400	18,400	18,400	18,400	18,400	18,400	18,400	18,400

d.) Construct a cash budget for January through December using the cash receipts schedule from part b and the cash payments schedule from part c. The beginning cash balance is 3000, which is the minimum desired.

I tried to do part d and this is what I came up with but I know it's wrong. I know for a fact that the numbers for October are right because my professor gave them to me to help me out. However, I am still having problems with this question.

	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Oct	Nov	Dec
Cash In	23,200	24,400	16,200	12,800	11,600	7,200	12,400	23,600	27,200	31,000	37,200	34,800
Cash Out	18,400	18,400	18,400	18,400	18,400	18,400	18,400	18,400	18,400	18,400	18,400	18,400
Cash Flow	4,800	6,000	(2,200)	(5,600)	(6,800)	(11,200)	(6,000)	5,200	8,800	12,600	18,800	16,400
Beginning Cash	3,000	7,800	13,800	11,600	6,000	(800)	(12,000)	(18,000)	(12,800)	3,000	15,600	34,400
Cumulative	7,800	13,800	11,600	6,000	(800)	(12,000)	(18,000)	(12,800)	(4,000)	15,600	34,400	50,800
Loan Pay	0	0	0	0	3,000	3,000	3,000	3,000	8,800	7,000	0	0
Ending Cash	7,800	13,800	11,600	6,000	(3,800)	(15,000)	(21,000)	(15,800)	(12,800)	8,600	34,400	50,800

e.) Determine total current assets for each month. Include cash, accounts receivable, and inventory. Accounts receivable equal sales minus 40 percent of sales for a given month. Inventory is equal to ending inventory (part a) times the cost of $1 per unit.