Whispering Winds Corp. prepares monthly cash budgets. Here are relevant data from operating budgets for 2022. Sales Purchases Salaries Administrative expenses Selling expenses January $360,700 121,100 83,800 70,200 78,700 February $400,100 131,400 81,000 74,600 86,300 All sales and purchases are on account. Budgeted collections and disbursement data are given below. All other expenses are paid in the month incurred. Administrative expenses include $1,400 of depreciation per month. Other data. 1. Collections from customers: January $333,000; February $378,300. 2. Payments for purchases: January $107,100; February $141,800. 3. Other receipts: January: collection of December 31, 2021, notes receivable $17,200; February: proceeds from sale of securities $6,400. 4. Other disbursements: February $12,100 cash dividend. The company's cash balance on January 1, 2022, is expected to be $48,300. The company wants to maintain a minimum cash balance of $56,960. Prepare a cash budget for January and February. (Do not leave any answer field blank. Enter o for amounts.) WHISPERING WINDS CORP. Cash Budget For the Two Months Ending February 28, 2022 January February Beginning cash balance $ Add v Cash receipts Sale of securities > Collections from customers > Notes receivable Total receipts Dividends