The Target Sales Co$.$ which is a wholesale trading company, had the following Sales and Purchases for the first

$3$ months of the year:

Sales and Purchases projections for the next $6$ months are as follows:

Expenses are $40,000$ per month except in July when holiday pay of $10,000$ increases the total to $50,000.$ The

expenses comprise the following:

The cash proceeds from the sale of an asset for $120,000$ are expected to be received in June.

$10\%$ of the sales are for cash and the remainder on $2$ month's credit.

$1$ month's credit is expected to be received in respect of purchases.

At the end of March the Company had an overdrawn balance of $25,000$ at the bank.

Required:

Prepare a Cash Forecast for each of the $6$ months ended September.

I have the solution to this question but I just want to know how some of the figures are calculated