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QUESTION 4 Question 4 PART A m Marks] Trinity Inc submitted the following sales forecast for the following months March 2021 32,000 units April 2021 40.0K units May 2021 37,000 units June 2021 50,000 units The selling price of the firm's products is $15 per unit Management expects to collect 70% of the sales in the month of the sale and 30% in the following month The beginning accounts receivable of $144,000 is expected to be collected in the month of April 2021. Required a) Prepare the firm's sales budget S Marks] b) Prepare a schedule of cash collections for the quarter April, May, and June 2021 [6 Marks) QUESTION 4 PART B a Question 4 (Continued) PARTB 19 Marks Management of Best Inc wants to maintain a monthly cash balance in July 2021 of $20,000. At the start of the month, the cash balance is $11,800. Expected cash receipts for the month of July 2021 are $105,000 and cash disbursements for the same are anticipated to be $122,000 Required: ) How much cash, if any, should be borrowed to maintain the desired cash balance? [4 Marks] b) Explain the terms relevant cost and irrelevant cost 13 Marks] c) Suate two (2) arguments why budgeting is not always effective as an accounting tool [2 marks]