Splish Dental Clinic is a medium-sized dental service specializing in family dental care. The clinic is currently preparing the budget for the first two quarters of 2022 . It still needs to do only the cash budget. It has collected the following information from parts of the master budget and elsewhere: 1stquarter2ndquarter95,900120,700 Selling and administrative expenses, including $3,100 depreciation: 1stquarter2ndquarterPurchaseofequipment(2ndquarter)Saleofequipment(1stquarter)50,00070,50050,10012,100 Collections from clients: 1stquarter2ndquarterInterestonrepayments(2ndquarter)247,200390,800270 Prepare a cash budget for each of the first two quarters of 2022