The following data pertain to a trading concern. The owner has made following sales forecast for the first 5 months of the coming year: Additional Information: a. Debtors' and creditors' balances at the beginning of the year are Rs.30 lakhs and Rs.14 lakhs respectively. The balances of other relevant assets and liabilities are: Cash balance - Rs. 7.5 lakhs and Stock - Rs.51 lakhs. b. 40% of sales are on cash basis and the balance is collected in the following month. c. Cost of Sales is 60% of Sales. d. Inventory is kept equal to sales requirements for the next 2 months budgeted sales. e. Trade creditors are paid in the month following purchases. You are required to prepare a cash budget for the first 3 months of the coming year