The Company estimate sales unit are as following for next year Feb March 2.000 3,000 The selling price of the product is $ 80 per unit and its make-up policy is 25% on May April June 2,750 3.250 3,250 4,000 cost. They maintain the ending inventory is 50% of the next month sales unit. All sales are on account and collection pattern is 60% of sales are collected in the month of sale and the remaining is collected in the following month of sales. All supplier will be paid for goods purchased on the following month of purchase. 10% of purchases is carriage charges and paid in the month of incurred. The depreciation costs of $ 10,000 include in this expense Dividends S 50,000 will be paid in April. A motor vehicles which costs $ 25,000 will be purchase on May. The company maintain S 30,000 for minimum balances and if they have not sufficient balances, they will borrow from! the bank and pay 15% interest on loan amount. Require: Prepare cash budget for the month of Apil, May and June