ZIGBY MANUFACTURING Cash Budget April, May, and June 2015 April May June Beginning cash balance Cash receipts from customers Total cash available Cash disbursements Payments for raw materials Payments for direct labor Payments for variable overhead Sales commissions Sales salaries General & administrative salaries Long-term note interest Dividends Purchases of equipment Total cash disbursements 0 0 0 Preliminary cash balance Ending cash balance Loan balance April May June Loan balance - Beginning of month Additional loan (loan repayment) Loan balance - End of month