You, as the financial controller of PT. YAKIN was asked to make a cash budget with the data as. following: . a. Cash balance per June 1 is IDR 10,000,000 b. Sales in rupiah (Rp): 

	April	May	June
Cash sales	30,000,000	45,000,000	60,000,000
Credit sales	75,000,000	75,000,000	90,000,000
Total sales	105,000,000	120,000,000	150,000,000

 c. Credit sales will be received within 3 months, with the following conditions: - 70% will be received in the 1st month (on sale), 15% in the 2nd month, and 10% in the 3rd month. - Credit sales that will be received in the 3rd month will be subject to a late penalty of 1.5% of the sales. - However, only half paid the late penalty and business owners felt it was not important to collect the rest because the cost was greater than the income. - Remaining sales are uncollected sales. d. Inventory purchases are an average of 70% of total sales per month. Of these purchases, 60% is paid in the month of purchase. The remaining 40% is paid in the next not. e. Salary is paid every month in the amount of IDR 20,000,000, including IDR 8,000,000 for business owners. f. Office rental expense is Rp. 3,500,000 per month. g. The tax expense for June is IDR 3,000,000 

Assumption: The company does not need a minimum cash balance and business owners do not have access to borrow money in the short term.

Make a cash budget for June then What are your recommendations regarding the cash budget that you have made with assumptions like the one above?