Sunland Dental Clinic is a medium$-$sized dental service specializing in family dental care. The clinic is currently preparing the master budget for the first $2$ quarters of $2022.$ All that remains in this process is the cash budget. The following information has been collected from other portions of the master budget and elsewhere.

Beginning cash balance

Required minimum cash balance

Payment of income taxes $(2$nd quarter$)$

Professional salaries:

$1$st quarter

$2$nd quarter

Interest from investments $(2$nd quarter$)$

Overhead costs:

$1$st quarter

$2$nd quarter

Selling and administrative costs, including

$$2,400$ depreciation:

$1$st quarter

$2$nd quarter

Purchase of equipment $(2$nd quarter$)$

Sale of equipment $(1$st quarter$)$

Collections from patients:

$1$st quarter

$$36,000$

$30,000$

$4,800$

$168,000$

$168,000$

$8,400$

$92,400$

$120,000$

$60,000$

$84,000$

$60,000$

$14,400$

$282,000$

$456\mathrm{.}000$