$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|\}\backslash$hline $\backslash$multicolumn$\{5\}\{|$c$|\}\{$Cash Budget$\}\backslash \backslash \backslash$hline & Jan & Feb & Mar & Quarter $1\backslash \backslash \backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Cash Receipts$\}\backslash \backslash \backslash$hline Beginning Cash Balance & $\backslash$$ $1,250,000$ & & & $\backslash \backslash \backslash$hline $+$ Cash Receipts & $1,535,625$ & $2,270,250$ & $2,613,375$ & $6,419,250\backslash \backslash \backslash$hline $=$ Total Cash Available & $2,785,625$ & $2,270,250$ & $2,613,375$ & $6,419,250\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Cash Disbursements$\}\backslash \backslash \backslash$hline Direct materials & $782,452$ & $571,695$ & $574,219$ & $1,928,365\backslash \backslash \backslash$hline Direct labor & $701,786$ & $595,856$ & $615,718$ & $1,913,361\backslash \backslash \backslash$hline Manufacturing overhead & $543,935$ & $468,935$ & $482,998$ & $1,495,868\backslash \backslash \backslash$hline SGA Expenses & $335,635$ & $339,060$ & $345,910$ & $1,020,605\backslash \backslash \backslash$hline Dividends & & & $38,500$ & $38,500\backslash \backslash \backslash$hline Total Cash Disbursements & $2,363,808$ & $1,975,546$ & $2,057,344$ & $6,396,698\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline Cash Surplus $($Deficit$)$ & $421,817$ & $294,704$ & $556,031$ & $22,552\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Financing:$\}\backslash \backslash \backslash$hline Borrowing $($at beginning of month$)$ & $378,183$ & & & $\backslash \backslash \backslash$hline Interest Payment & $1,733$ & & & $\backslash \backslash \backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Principal Repayment$\}\backslash \backslash \backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Total borrowing$/$repayment$\}\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Ending Cash Balance$\}\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline Outstanding Loan Balance & Jan & Feb & Mar & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Balance at beginning of month$\}\backslash \backslash \backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{+$ Borrowings$\}\backslash \backslash \backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{+$ Interest$\}\backslash \backslash \backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{-$ Principal Repayments$\}\backslash \backslash \backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{=$ Ending Balance$\}\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$