Osaka Manufactures has the following budgeted cash stream for four quarters of an upcoming year i.e. 2021.

• The Beginning cash balance is $ 42,500
• Management plans to spend $130,000 during the year on equipment purchases $50,000 in the first quarter, $40,000 in the second quarter, $20,000 in the third quarter and $20,000 in the fourth quarter
• Board of directors has approved cash dividends of $8,000 per quarter
• Collection from the customers are $ 230,000, $ 480,000, $740,000 & $520,000 respectively in four quarters
• Direct Material Payments are $49,500, $72,300, $100,050 and $79,350 respectively over the four quarters
• Direct labor Payouts are $84,000, $192,000, $216,000 and $114,000 respectively over the four quarters
• MOH payment are $68,000, $96,800, $103,200 and $76,000 respectively
• Selling and admin expenses are $107,000, $143,000, $ 161,000 and $125,000

You are required to highlight excess/deficiency of cash available over disbursement for each of four quarters and suitable action required to be taken on companys senior management part.