please help with $12$ and $3$ thank you

You have been asked to prepare a December cash budget for Ashton Company, a distributor of exercise equipment. The following information is available about the company's operations: a. The cash balance on December 1 is $51,800. b. Actual sales for October.and November and expected sales for December are as follows: Cash sales Sales on account October $ 8;o $ 470, November $ 82,000 $ 503, December $ 89,200 $ 638, Sales on account are collected over a three-month period as follows: 20% collected in the.month of sale, 60% collected in the month following sale, and 18% collected in the second month following sale. The remaining 2% is uncollectible. c. Purchases of inventory will total $338,000 for December. Thirty percent of a month's inventory purchases are paid during the month of purchase. The accounts payable remaining from November's inventory purchases total $163,000, all of which will be paid in December. d. Selling and administrative expenses are budgeted at $434,000 for December. Of this amount, $80,400 is for depreciation. e. A new web server for the Marketing Department costing $98,000 will be purchased for cash during December, and dividends totalin$ $16,000 will be paid during the month. f. The company maintains a minimum cash balance of $20,000. An open line of credit is available from the company's bank to increase its cash balance as needed. Required: 1. Calculate the expected cash collections for December. 2. Calculate the expected cash disbursements for merchandise purchases for December. 3. Prepare a cash budget for December. Indicate in the financing section any borrowing that will be needed during the month. Assume that any interest will not be paid until the following month.