The company has a policy to maintain a minimum cash balance of $5,000. If necessary the company will borrow to meet its short-term needs. All borrowing is done at the beginning of the month and all payments on principal and interest are made at the end of the next month. The annual interest rate is 7%. The company must borrow in multiples of $1,000. August sales were 43,000 cupcakes and raw materials purchased equal $230,000. Prepare a cash budget for September and October