Sweet Acacia Company prepares monthly cash budgets. Relevant data from operating budgets for $2023$ are as follows:

January February

Sales

$$349,000$ $$396,000$

Direct materials purchases

$121,000109,000$

Direct labour

$84,000114,000$

Manufacturing overhead

$60,00076,000$

Selling and administrative expenses

$74,00079,000$

All sales are on account. Sweet Acacia expects collections to be $50\%$ in the month of sale, $40\%$ in the first month following the sale, and $10\%$ in the second month following the sale. It pays $30\%$ of direct materials purchases in cash in the month of purchase and the balance due in the month following the purchase.

Other data are as follows:

$1.$ Credit sales: November $2022,$ $$198,000$; December $2022,$ $$281,000$

$2.$ Purchases of direct materials: December $2022,$ $$91,000$

$3.$ Other receipts: January$$collection of December $31,2022,$ notes receivable $$4,000$; February$$proceeds from sale of securities $$7,000$

$4.$ Other disbursements: February$$payment of $$21,000$ for land

The company expects its cash balance on January $1,2023,$ to be $$51,000.$ It wants to maintain a minimum cash balance of $$40,000.$

Please fill all the yellow blanks