The facts and figures relating to Sahara Corporation are as follows. Sahara Corporation produces spare parts for farm equipment. The company is preparing its budget for 2022 . The first step is to plan for the first quarter of the coming year. Sahara has collected the following information from the managers. 1. Sales: Sahara likes to keep 12% of the previous month's unit sales in ending inventory. All sales are on credit. 60% of the accounts receivable are collected in the month of sale, 35% in the subsequent month while the rest are uncollectible. The group should PREPARE the following documents for the first quarter (January, February \& March) of 2022 by using a MS EXCEL spreadsheet: (a) Sales Budget