someone explain to me how to find cash balance, beginning from February to march and other steps

Hillyard Company, an office supplies specialty store, prepares its master budget on a quarterly basis. The following data have been assembled to assist in preparation of the master budget for the first quarter: a. As of December 31 (the end of the prior quarter), the company's general ledger showed the following account balances Debits $ 49,000 224,000 57,000 356,000 Credits Cash Accounts receivable Inventory Buildings and equipment (net) Accounts payable Capital shares Retained earnings $ 93,000 485,000 108,000 $686,000 $686,000 b. Actual sales for December and budgeted sales for the next four months are as follows December (actual) January February March $280,000 380,000 540,000 250,000 180,000 C. Sales are 20% for cash and 80% on credit. All payments on credit sales are collected in the month following sale. The accounts receivable at December 31 are a result of December credit sales d. The company's gross margin is 40% of sales e. Monthly expenses are budgeted as follows: salaries and wages, $25,000 per month; advertising $71,000 per month, shipping, 5% of sales, depreciation, $13,000 per month, other expenses, 3% of sales f. At the end of each month, inventory is to be on hand equal to 25% of the following month's sales needs, g. One-half of a month's inventory purchases are paid for in the month of purchase; the other half are paid h. During February, the company will purchase a new copy machine for $6,200 cash. During March, other i. During January, the company will declare and pay $47,000 in cash dividends stated at cost. for in the following month equipment will be purchased for cash at a cost of $78,000 The company must maintain a minimum cash balance of $32,000. An open line of credit is available at a local bank for any borrowing that may be needed during the quarter. All borrowing is done at the beginning of a month, and all repayments are made at the end of a month. Borrowings and repayments of principal must be in multiples of $1,000. Interest is paid only at the time of payment of principal. The annual interest rate is 12%. (Figure interest on whole months, e.g., 1/12, 2/12.) j. 4. Cash budget. (Roundup "Borrowing" and "Repayments" answers to the nearest whole dollar amount. Any "Repayments" and "Interest" should be indicated by a minus sign.) HILLYARD COMPANY Cash Budget March Quarter JanuaryFebruary $ 49,000 Cash balance, beginning Total cash available 49,000 Deduct: Disbursements: Total disbursements Excess (deficiency) of cash Financing Total financing