a) Construct a financial flow table from January to June, using the following Table 4a, Jun 90% Jan Feb Mar Apr May Actual % work completion 20% 35% 55% 60% 80% Planned % work completion 30% 40% 60% 70% 90% Table 4a: Actual and Planned % of work completion. Y=4 I= 5 100% 1). The total project cost is $12W,000 while the earning is based on the percentage of the actual work that has been completed. The payment from the client will only be received one month after the completion of the work. 2). Material spending is based on the percentage of the planned work completed. With the total material cost of $3Y,000, the supplier has agreed on accepting a two month credits payment term. 3). The salary of one engineer is at $2,500 per month, while each of the 5 workers is getting $1X00 per month. The salary should be paid on the same month. 4). Both of the utility and loan cost $5,200 per month, which also need to be settled on the same month. 2-0