Assume that Finkler Corporation is budgeted to begin its year with $\$ 25,000$ of cash. Further assume that revenues for the coming month (on an accrual basis) are budgeted to be $\$ 160,000$. However collections from customers only expected to be $\$ 140,000$. Expenses on an accrual basis are budgeted to be $\$ 164,000$. The company expects to actually make payments of $\$ 150,000$. Prepare a cash budget for Finkler Corporation for the coming month.