please do for me this question and make the answer clear

1. Kilang Roti Berhad, a manufacturer of traditional breads in Port Dickson, is preparing monthly cash budgets for the months of January. February and March 2023. The following data are available from records of the company: The company has the following business policies: - Collections of cash from customers are expected to be 60% of the sales in the month of sale and 40% in the month following the sale. - The company pays cash for 70% of the raw materials purchases in the month of purchase and the balance is due in the month following the purchase. - All other items besides these two are paid cash in the month they are incurred. Other relevant data are as follows: - Sales: December 2022: RM150,000 - Purchases of raw materials: December 2022: RM 55,000. - Other receipts: January, 2023: Cash Dividend received, RM25,000 March, 2023: Cash receipts from sale of used equipment, RM30,000 - Other payments: February, 2023: payment of debt: RM 50,000 August, 2023: Cash purchase of new equipment for RM70,000. - The company proposed to pay a cash dividend of RM 20,000 in March, 2023. - Closing Cash balance as at December 31, 2022 is estimated at RM55,000. Required: USE EXCEL WORKBOOK ONLY (with formulas on every output with black font colors, blue font colors for hard coded input) a) Prepare a Cash Budget for Kilang Roti Berhad for the months of January, February and March 2023. b) Analyze the Cash Budget for the month of March, 2023