$\backslash$table$[[$Month$,$Sales,Purchases,Wages,Exp$],[,,,,],[$Jan$.($actual$),80000,00,47000,00,23000,00,6200,00],[$Feb$.($Actual$),78000,00,48000,00,17500,00,6800,00],[$Mar$.($actual$),82500,00,50000,00,25500,00,6750,00],[$Apr$.$ Budget,$78000,00,61000,00,26500,00,6100,00],[$May$.$Budget,$72500,00,56000,00,24750,00,6450,00],[$Jun$.$ Budget,$79000,00,37000,00,23000,00,6800,00]]$

ou are further informed that:

$10\%$ of purchases and $20\%$ of sales are for cash.

The average collection period of the company is half a month and credit purchases are paid off regularly after one month.

Wages are paid half monthly and the rent, excluded in expenses, is paid monthly.

Cash and bank balance on April $1$ was $15000$ and the company aims to keep it below this figure at the end of every. The excess cash is placed in fixed deposits.

$1-$ With all theses information, please prepare a cash budget for a company for April, May and June.