PT. Tututu has a sales plan in the first quarter of 2021 based on the estimated end of the month as follows: Sales plan: January Rp. 220 million February Rp. 440 million March Rp. 320 million April Rp. 550 million

20% is generally paid in cash and the rest is paid on credit. The payment terms set by the company are 10/15/net 30, of which 5% is bad debts. Based on customer experience, the payment methods are as follows: 30% of sales received each month within 12 days of the month of sale 35% of sales received each month within 16 days of the month of sale 15% of sales are received in the following month. 20% of sales received in the next 2 months. Meanwhile, the Expenditure Plan is as follows: Merchandise purchase plan: January Rp. 150 million February Rp. 200 million March Rp. 120 million April Rp. 220 million

Operational Expenditure: January Rp. 180 million February Rp. 160 million March Rp. 220 million April Rp. 300 million The cash balance at the end of December 2020 was Rp. 40 million, a minimum cash balance of Rp. 5 million per month. If there is a deficit, it will be closed with a loan from a bank with an interest of 3% per month, make a receivable collection budget and a cash budget for the first quarter of 2021