$\backslash$table$[[$January $($actual$),25,600,$June $($budget$),42,600],[$February $($actual$),26,600,$July $($budget$),24,600],[$March $($actual$),45,600,$August $($budget$),20,600],[$April $($budget$),61,600,$September $($budget$),23,600],[$May $($budget$),100,600,,]]$

additional $70\%$ is collected in the following month, and the remaining $10\%$ is collected in the second month following sale. Bad debts have been negligible.

$16516$

Monthly operating expenses for the company are given below:

$\backslash$table$[[$Variable:$,,,],[$Sales commissions,,$4,\%$ of sales$],[$Fixed:$,,,],[$Advertising$,$$$,230,000,],[$Rent$,$$$,21,000,],[$Salaries$,$$$,112,000,],[$Utillies$,$$$,8,500,],[$Insurance$,$$$,3,300,],[$Depreciation$,$$$,17,000,]]$

Insurance is paid on an annual basis, in November of each year. sold. The company declares dividends of $$26,000$ each quarter, payable in the first month of the following quarter.

The company's balance sheet as of March $31$ is given below:

$\backslash$table$[[$ASSETS$,,],[$Cash$,$$$,76,000],[$Accounts receivable $($$$42,560$ February sales plus,,$626,240],[$$$583,680$ March sales$),,],[$Inventory$,147,840,],[$Prepaid insurance,$29,000,],[$Property and equipment $($book value net of Acc. DepR$)),1,110,000,],[$Total assets,$$,1,989,080$

Please explain how values were calculated, thanks!