Set out below is Arlicia$$s internal balance sheet for her business at $31$ December

$20$X$1.$

$$

Assets Net Book Value

Non$-$current assets: $139,150$

Current assets:

Inventory $17,800$

Receivables $29,620$

Bank $7,450$

$54,870$

Total assets $194,020$

Capital and liabilities

Capital:

Opening capital $123,000$

Less: Drawings $(53,640)$

Profit for the year $86,120$

Total capital $155,480$

Liabilities:

Non$-$current liabilities:

Bank loan $36,000$

Current liabilities:

Interest payable $2,540$

Total current liabilities $2,540$

Total liabilities $38,540$

Total capital and liabilities $194,020$

The following sales, purchases and expenses are expected during the next $3$

months:

January February March

$$

Sales $141,200189,350194,300$

Purchases $70,60094,67597,150$

Expenses $27,60013,10014,250$

The sales figures above are before deduction of discounts. $30\%$ of sales are on

credit, with payment received after $1$ month. $70\%$ of sales are for cash, with a

discount of $5\%$ being given.

Payment for purchases is made in the month of purchase, with a cash discount of

$3\%$ being taken.

The expenses figures include depreciation of $1,200$ per month: the remaining

expenses are all cash items and paid for in the month in which they are charged.

Loan interest for the whole year is payable at the beginning of March. Such loan

interest includes the relevant accrual in the balance sheet at $31$ December $20$X$1$

as well as a further $640.$

Prepare the monthly cash budget for each of the next three months

January to March $20$X$1.$ All figures should be rounded off to whole pounds?