Smith Company, which sells kitchen appliances, had the following details for March and April:

Item	March (£)	April (£)
Cost of Goods Sold	250,000
Projected Increase (%)	6%
Inventory Balance (End)	20,000	22,000
Accounts Payable Balance	25,000
Cash Payments (Current Month)	75%
Cash Payments (Following Month)	25%

Requirements:

1. Determine the amount of purchases budgeted for April.
2. Prepare a cash budget for April, incorporating the cash payments for inventory purchases.