Oriole Company expects to have a cash balance of $46,800 on January 1,2022. Relevant monthly budget data for the first 2 months of 2022 are as follows. Collections from customers: January $88,400. February $156,000. Payments for direct materials: January $52,000. February $78,000. Direct labor: January $31,200. February $46,800. Wages are paid in the month they are incurred. Manufacturing overhead: January $21,840. February $26,000. These costs include depreciation of $1,560 per month. All other overhead costs are paid as incurred. Selling and administrative expenses: January $15,600. February $20,800. These costs are exclusive of depreciation. They are paid as incurred. Sales of marketable securities in January are expected to realize $12,480 in cash, Oriole Company has a line of credit at a local bank that enables it to borrow up to $26,000. The company wants to maintain a minimum monthly cash balance of $20,800. Prepare a cash budget for January and February