Wildhorse Corporation prepares monthly cash budgets. Here are relevant data from operating budgets for 2025. January February Sales $361,900 $400,400 Purchases 121,700 130,600 Salaries 84,800 81,900 Administrative expenses 70,500 73,900 Selling expenses 80,000 87,300 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 $331,000; February $379,000. 2. Payments for purchases: January $102,800; February $144,300. 3. Other receipts: January: collection of December 31, 2024, notes receivable $17,500; February: proceeds from sale of securities $6,300. 4. Other disbursements: February $12,000 cash dividend. The company's cash balance on January 1, 2025, is expected to be $47,000. The company wants to maintain a minimum cash balance of $55,630. Prepare a cash budget for January and February. (List items that increase cash balance first.)