what is the answer for red part

Castor Incorporated is preparing its master budget. Budgeted sales and cash payments for merchandise purchases for the next three months follow. Sales are 50% cash and 50% on credit. Sales in March were $39,600. All credit sales are collected in the month following the sale. The March 31 balance sheet includes balances of $19,800 in cash and $3,300 in loans payable. A minimum cash balance of $19,800 is required. Loans are obtained at the end of any month when the preliminary cash balance is below $19,800. Interest is 1% per month based on the beginning-of-the-month loan balance and is paid at each month-end. If a preliminary cash balance above $19,800 at month-end exists, loans are repaid from the excess. Expenses are paid in the month incurred and include sales commissions (10\% of sales), shipping (2\% of sales), office salaries ( $8,250 per month), and rent ( $4,950 per month). (a) Prepare a schedule of cash receipts from sales for April, May, and June. (b) Prepare a cash budget for each of April, May, and June. (Negative balances and Loan repayment amounts (if any) should be indicated with minus sign. Round your final answers to the nearest whole dollar.) Total cash receipts \begin{tabular}{l} CASTO \\ \hline Beginning cash balance \\ \hline Add: Cash receipts from sales \\ \hline Total cash available \\ \hline Less: Cash payments for: \\ \hline Merchandise purchases \\ \hline Sales commissions \\ \hline Shipping \\ \hline Office salaries \\ \hline Rent \\ \hline Interest on loan \\ \hline \hline Total cash payments \\ \hline Preliminary cash balance \\ \hline Additional loan (loan repayment) \\ \hline Ending cash balance \end{tabular} Loan balance \begin{tabular}{l} Loan balance - Beginning of month \\ \hline Additional loan (loan repayment) \\ \hline Loan balance - End of month \\ \hline \end{tabular}