The following information was extracted from the books of a company which started trading one year ago

Month (2009) Sales Purchases

month(2009)	sales	purchases
April May June July August September October November December	150, 000 160, 000 160, 000 170, 000 200, 000 200, 000 180, 000 180, 000 200, 000	100, 000 110, 000 90, 000 90, 000 80, 000 130, 000 140, 000 60, 000 60, 000

The following additional information is available:

(a) Cash in hand at the beginning of may 2009 will be Shs. 180,000

(b) 60% of the sales proceeds are received in the current month, 30% in the following month and the balance is received two months after sale.

(c) Suppliers are paid one month after delivery of goods.

(d) Corporation tax for 2008 amounting to Sh. 20,000 will be paid on 30th September 2009.

(e) Contractors retention monies amounting to Shs. 50,000 will be paid on 30th June 2009.

(f) The shareholders at their last extraordinary general meeting increased the share capital by Shs. 70,000 and the first call of Sh. 40,000 will be received in October 2009.

(g) In October 2009, the company is due to receive Sh. 20,000 as compensation for a civil suit.

(h) The monthly administration expenses amounting to Sh. 33,000 include factory depreciation charge of Sh. 7,000.

(i) Office equipment worth Sh. 13,000 will be paid for in November, 2009.

Prepare a cash budget for the period 1st June to 31st December 2009.