The following data are from the budget of Ritewell Publishers. Half the companys sales are transacted on a cash basis. The other half are paid for with a 1-month delay. The company pays all of its credit purchases with a 1-month delay. Credit purchases in January were $200, and total sales in January were $996.

	February				March				April
Total sales	$	540			$	560			$	520
Cash purchases		155				165				145
Credit purchases		125				115				125
Labor and administrative purchases		115				115				115
Taxes, interest, and dividends		95				95				95
Capital expenditures		270				0				0

Complete the following cash budget. (Leave no cells blank. Enter '0' when necessary. Negative amounts should be indicated by a minus sign.)

		February	March	April
Sources of cash
Collections on current sales
Collections on amounts receivable
Total sources of cash		$0	$0	$0
Uses of cash
Payments of accounts payable
Cash purchases
Labor and administrative expenses
Capital expenditures
Taxes, interest, and dividends
Total uses of cash		$0	$0	$0
Net cash inflow
Cash at start of period		$287
+	Net cash inflow
=	Cash at end of period	$287	$0	$0
+	Minimum operating cash balance	$270
=	Cumulative short-term financing required	$(17)	$0	$0