Please help with the fields marked in yellow. The rest of the budget fills out automatically after inputting the correct information but I need help figuring it out. thank you!

PR 8-4B Cash budget Obj. 5 The controller of Mercury Shoes Inc. instructs you to prepare a monthly cash budget for the next three months. You are presented with the following budget information: Sales 7354 Manufacturing costs. Selling and administrative expenses. Capital expenditures ..... www June $160.000 66,000 40,000 July $185.000 82,000 46,000 August $200.000 105,000 51,000 120,000 The company expects to sell about 10% of its merchandise for cash. Of sales on account, 60% are expected to be collected in the month following the sale and the remainder the following month (second month after sale). Depreciation, insurance, and property tax expense represent $12,000 of the estimated monthly manufacturing costs. The annual insurance premium is paid in February, and the annual property taxes are paid in November. Of the remainder of the manufacturing costs, 80% are expected to be paid in the month in which they are incurred and the balance in the following month. Current assets as of June 1 include cash of $42,000, marketable securities of $25,000, and ac- counts receivable of $198,000 ($150,000 from May sales and $48,000 from April sales). Sales on account in April and May were $120,000 and $150,000, respectively. Current liabilities as of June 1 include $13,000 of accounts payable incurred in May for manufacturing costs. All selling and administrative expenses are paid in cash in the period they are incurred. An estimated income tax payment of $24,000 will be made in July. Mercury Shoes regular quarterly dividend of $15,000 is expected to be declared in July and paid in August. Management desires to maintain a minimum cash balance of $40,000. Sales Manufacturing costs Selling and administrative expenses Capital expenditures Income tax payment Cash dividend Merchandise sold for cash Merchandise sold on account Merchandise sold on account collected in following month Merchanidse sold on account collected in next month Manufacturing costs paid in month incurred Manufacturing costs paid in month following incurred Depreciation, insurance, and property tax expense Cash Marketable securities April sales' accounts receivable May sales' accounts receivable Total accounts receivable Accounts payable Sales on account - April Sales on account - May Minimum cash balance June July $160,000.0 $185,000.0 % 66,000 40,000 10% 90% 30% 60% 82,000 46,000 24,000 August $200,000.0 105,000 51,000 120,000 + 15,000