Please help me . I will give good rating

Amsterdam Sdn. Bhd. has approached its bankers for loan facilities to be made available during the coming quarter. The bank has responded by requesting that a cash budget is prepared before any decision can be taken. The following information has been compiled: Sales Purchases Wage payments Hire-purchase payments Cash expenses Depreciation Capital items June RM'000 150 120 20 15 20 5 13 July RM'000 200 60 22 15 30 5 August RM'000 100 40 15 15 15 5 Trade receivables on 1 June amount to RM 84,000 of which it is estimated RM 78,000 will be collected during the month and RM 4,000 in July. The balance is to be written off as a bad debt. The expected pattern of cash collection from sales is 25% during the month of sale, 70% in the month following sale and 4% in the next month. On 1 June, the amount owing to trade payables for purchases was RM 90,000. Purchases and capital items are paid for in the month following the month of supply. Required: (a) Prepare a cash budget for each of the months of June, July and August. The opening cash balance at 1 June is RM 20,500. (15 marks) (b) Distinguish between a direct cost and an indirect cost. Explain why is it important to distinguish these two costs