Oriole Company expects to have a cash balance of $41,400 on January 1,2025 . These are the relevant monthly budget data for the first two months of 2025. 1. Collections from customers: January $63,900 and February $131,400. 2. Payments to suppliers: January $36,000 and February $67,500. 3. Wages: January $27,000 and February $36,000. Wages are paid in the month they are incurred. 4. Administrative expenses: January $18,900 and February $21,600. These costs include depreciation of $900 per month. All other costs are paid as incurred. 5. Selling expenses: January $13,500 and February $18,000. These costs are exclusive of depreciation. They are paid as incurred. 6. Sales of short-term investments in January are expected to realize $10,800 in cash. Oriole has a line of credit at a local bank that enables it to borrow up to $22,500. The company wants to maintain a minimum monthly cash balance of $18,000. Prepare a cash budget for January and February. (List items that increase cash balance first.)