Can someone please explain to me how you got all of the answers for Beginning Cash Balance?

Garden Depot is a retailer that is preparing its budget for the upcoming fiscal year. Management has prepared the following summary of its budgeted cash flows: Total cash receipts Total cash disbursements 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter $ 220,000 $ 370,000 $ 250,000 $ 270,000 $ 288,000 $ 258,000 $ 248,000 $ 268,000 The company's beginning cash balance for the upcoming fiscal year will be $28,000. The company requires a minimum cash balance of $10,000 and may borrow any amount needed from a local bank at a quarterly interest rate of 3%. The company may borrow any amount at the beginning of any quarter and may repay its loans, or any part of its loans, at the end of any quarter. Interest payments are due on any principal at the time it is repaid. For simplicity, assume that interest is not compounded. Required: Prepare the company's cash budget for the upcoming fiscal year. (Repayments, and interest, should be indicated by a minus sign.) Beginning cash balance Total cash receipts Total cash available Garden Depot Cash Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year $ 28,000 $ 10,000 $ 69,000 $ 71,000 $ 28,000 220,000 370,000 250,000 270,000 1,110,000 248,000 380,000 319,000 341,000 1,138,000 288,000 258,000 248,000 268,000 1,062,000 (40,000) 122,000 71,000 F 76,000 73,000 F F Total cash disbursements Excess of cash available over disbursements F Financing: Borrowings Repayments 50,000 Interest 50,000 (50,000) (50,000) (3,000) (3,000) (53,000) 0 0 (3,000) 69,000 $ 71,000$ 73,000 $ 73,000 F F F Total financing Ending cash balance 50,000 $ 10,000 $ F