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 $70, and total sales in January were $372.

	February				March				April
Total sales	$	280			$	300			$	260
Cash purchases		90				100				80
Credit purchases		60				50				60
Labor and administrative purchases		50				50				50
Taxes, interest, and dividends		30				30				30
Capital expenditures		140				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
Uses of cash
Payments of accounts payable
Cash purchases
Labor and administrative expenses
Capital expenditures
Taxes, interest, and dividends
Total uses of cash
Net cash inflow
Cash at start of period		$144
+	Net cash inflow
=	Cash at end of period
+	Minimum operating cash balance	$140
=	Cumulative short-term financing required