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 $80, and total sales in January were $420.

	February				March				April
Total sales	$	300			$	320			$	280
Cash purchases		95				105				85
Credit purchases		65				55				65
Labor and administrative purchases		55				55				55
Taxes, interest, and dividends		35				35				35
Capital expenditures		150				0				0

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

Sources of cash	February	March	April
Collections on current sales	$150	$160	$140
Collections on amounts receivable	$	$150
Total sources of cash	$265	$310	$140
Uses of cash
Payments of accounts payable	$80	$65	$55
Cash purchases	$95	$105	$85
Labor and administrative expenses	$55	$55	$55
Capital expenditures	$150	$0	$0
Taxes, interest, and dividends	$35	$35	$35
Total uses of cash	$415	$260	$230
Net cash inflow	$	$50	$70
Cash at start of period	$155	$	$
+Net cash inflow	$	$50	$70
=Cash at end of period	$5	$200	$120
+Minimum operating cash balance	$150	$	$
=Cumulative short-term financing required	$145	$(100)	$(90)