The budgeted income statement for Alpha Manufacturing Company for January to April includes the following data: January February March April Sales $320,000 $340,000 $360,000 $380,000 Commission expense: 15% of sales 34,500 64,500 54,000 57,000 Salaries expense 50,000 50,000 50,000 50,000 Miscellaneous expense: 4% of sales 9,200 17,200 14,400 15,200 Rent expense 4,000 4,000 4,000 4,000 Utilities expense 2,000 2,000 2,000 2,000 Insurance expense 2.100 2,100 2,100 2,100 Depreciation expense 5,000 5,000 5,000 5,000 The budget assumes that 50% of commission expenses are paid in the month in which they are incurred and the remaining 50% are paid one month later. In addition, 60% of salaries expenses are paid in the month in which they are incurred, and the remaining 40% are paid one month later. Miscellaneous expenses, rent expense, and utility expenses are assumed to be paid in the same month in which they are incurred. Insurance was prepaid for the year on January 1. Required: A. Prepare a schedule of cash payments for selling and administrative expenses for February, March, and April. (9 marks) B. Discuss two ways in which cash budgeting would help an organization. (6 marks)