You are the managerial accountant at Reliable Company. You have been assigned to support the marketing department and manage its master budget. The marketing department responsible for the following:. * Managing the firm's marketing. *Hiring subscontractors. *Selling the consulting expertise to smaller outside firm's. The department's expenses are as follows: *Salaries and benefits of $48,000/month. *Web site operations of $21,000/month. *Online advertising expenses of $15,000/month. *Miscellaneous expenses of $3,500/month. The sales forecast for its consulting services are as follows:. *April: $190,000. *May: $200,00. *June:$205,000. The department pays a sales commission 5%, and this is paid in following month. Subcontractor expenses are estimated 45% of sales and paid the month after they are billed. Consulting fees are collected 20% in the month of sale, 70% in the following month, and 10% in the second month following sale. Develop a master budget for the marketing department. This task includes the following: *Completing the attached schedules for the master budget for the marketing department. *Supporting schedules for cash disbursement and collections