The beginning cash balance has been provided and equipment purchases and dividends has been provided. Please prepare the cash budget. Cash Budget For the Year Ended December 31, 2019 Q1 Q2 Q3 Q4 Year Cash balance, beginning S42,5001 Add Receipts: Collection from customers Total Cash available before current financing Deduct disbursements Direct materials Direct labour Manufacturing overhead Selling and administrative Equipment purchases 50,000 40,000 20,000 27.000 137.000 Dividends 500 500 500 500 2,000 Total Disbursements Excess (deficiency) of cash available over disbursements