Krause's schedule of expected collections from customers for the first quarter of 2023 shows total collections of $185,000. The schedule of expected payments for direct materials for the firs quarter of 2022 shows total payments of $43,000. Other information gathered for the first quarter of 2023 is sale of equipment $3,000, direct labor $70,000, manufactruting overhead $35,000, selling and administration expenses $45,000, and purchses of securities $14,000. Krause wants to maintain a balance of at least $25,000 cash at the end of the quarter (If it dips below that, they will have to borrow money from the bank). 1) prepare a cash Budget for the first quater of 2023