Pisani Dental Clinic is a medium-sized dental service specializing in family dental care. The clinic is currently preparing the budget for the first two quarters of 2020. It still needs to do only the cash budget. It has collected the following information from parts of the master budget and elsewhere: Beginning cash balance $ 30,000 Required minimum cash balance 20,000 Payment of income taxes (2nd quarter) 4,1001 Professional salaries: 1 st quarter 141,4001 2nd quarter 141,400 Interest from investments (2nd quarter) 7,100 Overhead costs: 1 st quarter 94,8001 2nd quarter 120,2001 Selling and administrative expenses, including $2,900 depreciation: 1st quarter 50,000 2nd quarter 69,4001 Purchase of equipment (2nd quarter) 49,700 Sale of equipment (1st quarter) 12,000 Collections from clients: 1 st quarter 246,1001 2nd quarter 390,600 Interest on repayments (2nd quarter) 304 Prepare a cash budget for each of the first two quarters of 2020