Pletcher Dental Clinic is a medium-sized dental service specializing in family dental care. The clinic is currently preparing the master budget for the first 2 quarters of 2020. All that remains in this process is the cash budget. The following information has been collected from other portions of the master budget and elsewhere.

Beginning cash balance		$33,900
Required minimum cash balance		28,250
Payment of income taxes (2nd quarter)		4,520
Professional salaries:
1st quarter		158,200
2nd quarter		158,200
Interest from investments (2nd quarter)		7,910
Overhead costs:
1st quarter		87,010
2nd quarter		113,000
Selling and administrative costs, including
$2,260 depreciation:
1st quarter		56,500
2nd quarter		79,100
Purchase of equipment (2nd quarter)		56,500
Sale of equipment (1st quarter)		13,560
Collections from clients:
1st quarter		265,550
2nd quarter		429,400
Interest payments (2nd quarter)		226

Prepare a cash budget for each of the first two quarters of 2020.

1st Quarter 2nd Quarter 4 $ $ 4 : $