$$ The beginning cash balance is $$150,000$

$$ Property tax revenue $$800,000,90\%$ collected in the year with $10\%$ in the following year. Property taxes from the prior year are $$750,000.$

$$ Parking fine revenue $$90,000,80\%$ collected in the year with $15\%$ in the following year. Parking fines from the prior year are $$75,000.$

$$ Building permits $$50,000,95\%$ collected in the year with $5\%$ collected in the following year. Building permits from the prior year are $$45,000.$

$$ Other bylaw fines, $$40,000,85\%$ in the year with $10\%$ in the following year. Other fines from prior year are $$35,000.$

$$ Cash in$-$flow from interest received on short$-$term investments is expected to be $$15,000.$

$$ Cash in$-$flow from the sale of short$-$term investments at the beginning of the year is planned to be $$150,000.$

$$ Grants from the provincial government to be received near the end of year are $$65,000.$

$$ Salaries, wages, and benefits paid to employees is $$350,000.$

$$ Operating expenses are expected to be $$350,000$ with $90\%$ paid in the year. All operating expenses in the prior year have been paid in that year.

$$ Purchase of new road paving equipment in the year will require an initial payment of $$100,000$ near the end of the year.

$$ In the third quarter Pine Valley plans to purchase $$160,000$ of short$-$terms investments with cash from the collection of property taxes.

$$ Interest payments on a small bank loan is $$10,000.$

$$ Cash on hand at the end of the year must be $$200,000.$ If not, the shortfall will be borrowed from the local bank.