The manager of Caf Leblanc is preparing their budget for the upcoming fiscal quarter, commencing 1 April. The following information is available:

The following balances are expected for the end of this fiscal quarter (31 March): cash $52,000; accounts receivable $44,000, accounts payable $28,000 and unpaid expenses $1,100. The manager expects 90% of the amount outstanding from customers at the end of this fiscal quarter to be collected in April and the remainder uncollectable.

Caf Leblanc has placed an order of a new coffee machine that will cost $20,000. The scheduled payment date is in June.

Projected balances for the next quarter are as follows:

	April	May	June
Sales revenue	80,000	82,000	84,000
Purchases	43,000	44,000	44,000
Depreciation	4,000	4,000	4,000
Salaries	2,500	2,500	2,500
Other expenses	2,000	1,800	2,000

90% of monthly sales are on credit. Receipts from credit customers are normally 40% in the month of sale, 55% in the month following the sale, and the remainder is considered uncollectable.

40% of goods purchased are paid for in the month of purchase and the remaining is paid in the following month.

Salaries are paid before the end of each month. 50% of other monthly expenses are paid for in the month incurred and the remainder paid in the following month.

Required:

Prepare the cash budget for April and May.