Please solve the table below ???????

Waterways Corporation is preparing its budget for the coming year, 2020. The first step is to plan for the first quarter of that coming year. The company has gathered information from its managers in preparation of the budgeting process. Sales Unit sales for November 2019 Unit sales for December 2019 Expected unit sales for January 2020 Expected unit sales for February 2020 Expected unit sales for March 2020 Expected unit sales for April 2020 Expected unit sales for May 2020 Unit selling price 113,000 102,000 114,000 111,000 115,000 125,000 139,000 $12 Waterways likes to keep 10% of the next month's unit sales in ending inventory. All sales are on account. 85% of the Accounts Receivable are collected in the month of sale, and 15% of the Accounts Receivable are collected in the month after sale. Accounts receivable on December 31, 2019, totaled $183,600. Direct Materials Direct materials cost 80 cents per pound. Two pounds of direct materials are required to produce each unit. Waterways likes to keep 5% of the materials needed for the next month in its ending inventory. Raw Materials on December 31, 2019, totaled 11,370 pounds. Payment for materials is made within 15 days. 50% is paid in the month of purchase, and 50% is paid in the month after purchase. Accounts Payable on December 31, 2019, totaled $103,725. Direct Labor Labor requires 12 minutes per unit for completion and is paid at a rate of $9 per hour. Manufacturing Overhead Indirect materials 30 per labor hour Indirect labor 50 per labor hour Utilities 50 per labor hour Maintenance 20 per labor hour Salaries $42,000 per month Depreciation $15,100 per month Property taxes $3,000 per month Insurance $1,100 per month Maintenance $1,300 per month Selling and Administrative Variable selling and administrative cost per unit is $1.50. Advertising $14,000 a month Insurance $1,300 a month Salaries $74,000 a month Depreciation $2,800 a month Other fixed costs $2,900 a month Other Information The Cash balance on December 31, 2019, totaled $102,000, but management has decided it would like to maintain a cash balance of at least $800,000 beginning on January 31, 2020. Dividends are paid each month at the rate of $2.30 per share for 4,750 shares outstanding. The company has an open line of credit with Romney's Bank. The terms of the agreement requires borrowing to be in $1,000 increments at 9% interest. Waterways borrows on the first day of the month and repays on the last day of the month. A $450,000 equipment purchase is planned for February. WATERWAYS CORPORATION Cash Budget For the First Quarter of 2020 First Quarter January 102000 March Quarter February 799479 Beginning Cash Balance $ $ 929826 102000 Add Receipts 1346400 1337400 1372800 4056600 1448400 2136879 2302626 4158600 181736 178608 186432 546776 Collections From Customers Total Available Cash Less Disbursements Direct Materials Direct Labor Manufacturing Overhead Selling And Administrative Dividends Equipment Purchase 204660 200520 208800 613980 v 47400 47400 47400 142200 263200 258700 264700 786600 10925 10925 10925 32775 707921 1146153 718257 2572331 Total Disbursements Excess (Deficiency) Of Available Cash Over Cash Disbursements 740479 990726 1584369 1586269 Financing Add. Borrowings Less Repayments Interest Ending Cash Balance