Niagara Corporation's budgeted monthly sales are $5,000, and they are constant from month to month.Its customers pay as follows: 20% pay in the first month and take the 2% discount, 70% pay in the month following the sale with zero discount and 10% in the third month with 5% interest.The firm has no bad debts.Purchases for next month's sales are constant at 55% of projected sales for the next month."Other payments," which include payments for wages, rent, and taxes, are 38% of sales for the month.Construct a cash budget for a typical month and calculate the average cash gain or loss during the month.