O' Toole produces go-karts which he sells to local retailers. He has decided to produce a sales and trade receivables budget to help him plan ahead. The following data are available for January to June 2025.

Month	Sales (Number of go-karts)
Jan	100
Feb	80
Mar	120
Apr	120
May	150
June	180

Each go-kart will be sold for 50 for the first four months, then the selling price will rise to 60. He gives two months' credit to the retailers.

Required:

Produce a sales budget and a trade receivables budget for the six months ending 30 June 2025