The highlighted yellow areas is what needs to filled in. I know i have to borrow money but where does it go on the budget? I am not even sure I am doing this correctly. Please help. Thank you

Data: November December January February March Revenues (Sales) $40,000.00 $50,000.00 $48,000.00 $55,000.00 $35,000.00 Cash Collecti November December January February March $12,000.00 $15,000.00 $14,400.00 14,000.00 17,500.00 14,000.00 $16,500.00 16,800.00 17,500.00 $10,500.00 19,250.00 16,800.00 $45,900.00 $50,800.00 $46,550.00 $20,000.00 $25,000.00 6,000.00 3,000.00 $24,000.00 6,000.00 3,500.00 $27,500.00 6,000.00 3,000.00 Annual Cost o 10.00% Minimum Cash $5,000.00 Beginning Ca $7,500.00 First Month (30%) Second Month (35%) Third Month (35%) Total Collections Cash Disburs Material Purchases Salaries Wages Other Expenses 45,000.00 1,000.00 Capital Expenditure Dividends Interest Total Disbursements $34,000.00 $33,500.00 $82,500.00 Net cash flows $11,900.00 $17,300.00 ($35,950.00) Cumulative cash flows $19,400.00 $31,700.00 ($9,250.00) Minimum Cash Balance $5,000.00 $5,000.00 $5,000.00 Cash Surplus or (Deficit) $14,400.00 $26,700.00 Cash flows Recommendations: April May June $50,000.00 $65,000.00 $40,000.00 April May June $15,000.00 12,250.00 19,250.00 $19,500.00 17,500.00 12,250.00 $12,000.00 22,750.00 17,500.00 $46,500.00 $49,250.00 $52,250.00 $17,500.00 6,000.00 3,200.00 $25,000.00 6,000.00 3,500.00 $32,500.00 6,000.00 3,000.00 1,000.00 $26,700.00 $5,000.00 $34,500.00 $42,500.00 $14,750.00 $9,750.00 $5,000.00 $5,000.00 Read the following case study: Precision Machines is preparing a financial plan for the next six months to determine the financial needs of the company. Th that the company's total sales are 30% cash sales and 70% credit sales. Further analysis of credit sales shows that the com after the sale and the remaining 50% in the second month after the sale. This means the cash collections from sales are 30 month, and 35% in the third month. The materials purchased by the company amounts to 50% of the sales for the month. The company pays for the purchase likes to maintain a cash balance of $5,000. The cost of borrowing is 10%. The company plans to pay off the loan whenever The attached spreadsheet shows revenues (sales), expenses, capital expenditures, and other expenses for Precision Mach the spreadsheet, prepare a cash budget for January through June and determine the cash surplus, deficit, and the financing