The following shows the forecast for sales and expenditures from January to June for year 2019, for Aryan Sdn Bhd: Jan Feb Mar Apr May Jun RM RM RM RM RM RM Sales Direct materials Direct labour 12,000 Production Overhead 7,400 Selling Overhead 5,300 55,000 52,000 51,000 23,000 20,000 22,000 13,500 13,600 8,600 9,200 6,800 5,200 56,000 58,000 54,000 25,000 24,000 21,000 13,000 12,000 11,500 6,300 6,100 7,200 5,800 5,900 8,800 The following additional information is available: (1) Credit term for debtors is 50% payable in the month after invoice and 50% in the following month. Sales for the last two months of 2018 were as follows: RM November December 50,000 53,000 (2) Materials are payable in the month after delivery. Purchases in December 2018 were RM21,000. The production overhead includes depreciation charge of RM 1,000 per month. (3) (4) Capital expenditure is estimated as follows: RM Payable in February 11,000 Payable in March 9,000 (5) Corporation tax of RM17,500 is payable in April. (6) All other costs are payable in the month incurred. (7) Opening cash balance is expected to be RM2,000 on 1 January, 2019. Required: (a) Produce a cash budget for EACH of the six months from January to June, 2019. (22 marks) (b) Comment on the financial position of Aryan Sdn Bhd. Suggest way(s) to overcome the weakness(s), (if any)