Windsor Corporation is projecting a cash balance of $$30,000$ in its December $31,2021,$ balance sheet. Windsor's schedule of expected collections from customers for the first quarter of $2022$ shows total collections of $$177,000.$ The schedule of expected payments for direct materials for the first quarter of $2022$ shows total payments of $$45,000.$ Other information gathered for the first quarter of $2022$ is as follows: sale of equipment $$3,000$; direct labour $$58,000,$ manufacturing overhead $$36,000$; selling and administrative expenses $$49,000$; and purchase of securities $$13,000.$ Windsor wants to maintain a balance of at least $$27,000$ cash at the end of each quarter.Prepare a cash budget for the first quarter.