The accountant for Ericas Dress Shop prepared the following cash budget. Ericas desires to maintain a cash cushion of $21,000 at the end of each month. Funds are assumed to be borrowed and repaid on the last day of each month. Interest is charged at the rate of 1 percent per month.

Complete the cash budget by filling in the missing amounts. (Any repayments should be indicated with a minus sign. Round your answers to the nearest whole dollar amount.)

Cash Budget	July	August	September
Section 1: Cash receipts
Beginning cash balance	$51,000	?	?
Add cash receipts	197,000	217,000	257,600
Total cash available	248,000	?	?
Section 2: Cash payments
For inventory purchases	174,026	148,730	182,652
For S&A expenses	63,000	69,060	69,932
For interest expense	0	?	?
Total budgeted dusbursements	237,026	?	?
Section 3: Financing activites
Surplus (shortage)	10,974	?	?
Borrowing (repayments)	10,026	?	?
Ending cash balance	$21,000	$21,000	$21,000

Can you please help me solve this question? TIA