Sales $637, 297 5572,022 $445,784 $574,344 Expenses $268,083 $243,500 $266,011 $292,656 Month September October November December Cash-in SOLVE A/R Total Cash In Cash-out A/P Depreciation Total Cash-out Cash Available 13% of sales are budgeted to be collected as cash in the month the sales are earned, while the remaining amount will be collected in the following month 20% of expenses are budgeted to be paid out as cash in the month the expense is incurred while the remaining amount will be paid in the following month The depreciation expense for each month has been calculated as $184,830