Please explain how to calculate the values and choose the names of the tables in the cells. I want to be able to solve these.

Minden Company is a wholesale distributor of premium European chocolates. The company's balance sheet on April 30 is as follows: MINDEN COMPANY Balance Sheet April 30 Assets Cash $ 14,200 Accounts receivable, customers 60,500 Inventory 33,900 Buildings and equipment, net of depreciation 233,000 Total assets $341,600 Liabilities and Shareholders' Equity Accounts payable, suppliers $ 70,800 Note payable 17,100 Capital shares, no par 206,000 Retained earnings 47,700 Total liabilities and shareholders' equity $341,600 The company is in the process of preparing budget data for May. A number of budget items have already been prepared, as follows: a. Sales are budgeted at $460,000 for May. Of these sales, $138,000 will be for cash; the remainder will be credit sales. One-half of a month's credit sales are collected in the month the sales are made, and the remainder are collected in the following month. All of the April 30 receivables will be collected in May. b. Purchases of inventory are expected to total $276,000 during May. These purchases will all be on account. 30% of all purchases are paid for in the month of purchase, the remainder are paid in the following month. All of the April 30 accounts payable to suppliers will be paid during May c. The May 31 inventory balance is budgeted at $92,000. d. Operating expenses for May are budgeted at $165,600, exclusive of depreciation. These expenses will be paid in cash. Depreciation is budgeted at $4,600 for the month. e. The note payable on the April 30 balance sheet will be paid during May, with $70 in interest. (All of the interest relates to May.) f. New refrigerating equipment costing $9,100 will be purchased for cash during May g. During May, the company will borrow $46,000 from its bank by giving a new note payable to the bank for that amount. The new note will be due in one year. Required: 1. Prepare a cash budget for May (Any "Repayments" and "Interest" should be indicated by a minus sign.) MINDEN COMPANY Cash Budget For the Month Ended May 31 Total cash available Deduct: Disbursements: Total cash disbursements Excess of receipts over disbursements Financing Total financing 2. Prepare a budgeted income statement for May. MINDEN COMPANY Budgeted Income Statement For the Month Ended May 31 Cost of goods sold: Goods available for sale Cost of goods sold 3. Prepare a budgeted balance sheet as of May 31. MINDEN COMPANY Budgeted Balance Sheet as of May 31 Assets Total assets Liabilities and Shareholders' Equity Total liabilities and shareholders' equity