Can you please do it with explanation?

Applied Learning had prepared the following sales budget, schedule of budgeted cash receipts, and cash budget for 2019: (Click the icon to view the original budgets.) Applied Learning decided to revise its sales budget to show fourth quarter sales of 900 tablets due to the expectation of increased holiday sales. (Click the icon to view the revised sales budget.) .... Schdule of Cash Receipts from Customers First Second Third Fourth Schdule of Cash Receipts from Customers Total sales Cash Receipts from Customers: Accounts Receivable balance, December 31, 2018 1st Qtr.-Cash sales 1st Qtr-Credit sales collected in 1st qtr. 1st Qtr.-Credit sales collected in 2nd qtr. 1st Qtr-Credit sales collected in 3rd qtr. 2nd Qtr-Cash sales and tr Cadil ninn allanted in Ind First Second Quarter Quarter 202500 337500 First Quarter Fourth Quarter 540000 405000 Second Third Fourth Quarter Quarter Quarter 49613 84341 30000 60750 42525 Third Quarter Total 1485000 Total 1st Qtr.-Credit sales collected in 1st qtr. 1st Qtr.-Credit sales collected in 2nd qtr. 1st Qtr.-Credit sales collected in 3rd qtr. 2nd Qtr.--Cash sales 2nd Qtr.-Credit sales collected in 2nd qtr. 2nd Qtr.-Credit sales collected in 3rd qtr. 2nd Qtr.-Credit sales collected in 4th qtr. 3rd Qtr.-Cash sales 3rd Qtr.-Credit sales collected in 3rd qtr. 3rd Qtr.-Credit sales collected in 4th qtr. 4th Qtr.-Cash sales 4th Qtr.-Credit sales collected in 4th qtr. Total cash receipts from customers 42525 49613 84341 Original Budgets Applied Learning Sales Budget For the Year Ended December 31, 2019 First Second Third Quarter Quarter Quarter Budgeted tablets to be sold $ Sales price per unit Total sales Schdule of Cash Receipts from Customers Total sales Buah Benalua heaven 450 450 $ 202,500 $ 1,200 Fourth Quarter Total 750 650 3,050 450 $ 450 $ 450 $ 450 337,500 $ 540,000 $ 292,500 $1,372,500 First Second Third Fourth Quarter Quarter Quarter Quarter Total $ 202,500 $ 337,500 $ 540,000 $ 292,500 $ 1,372,500 First Second Third Fourth Quarter Quarter Quarter Quarter Total I Original Budgets Total sales Cash Receipts from Customers: Accounts Receivable balance, December 31, 2018 1st Qtr.-Cash sales (30%) 1st Qtr.-Credit sales (70%), 30% collected in 1st qtr. 1st Qtr.-Credit sales (70%), 70% collected in 2nd qtr. 2nd Qtr-Cash sales (30%) 2nd Qtr.-Credit sales (70%), 30% collected in 2nd qtr. 2nd Qtr.-Credit sales (70%), 70% collected in 3rd qtr. 3rd Qtr.-Cash sales (30%) 3rd Qtr.-Credit sales (70%), 30% collected in 3rd qtr. 3rd Qtr.-Credit sales (70%). 70% collected in 4th atr. Print First Second Third Fourth Quarter Quarter Quarter Quarter Total $ 202,500 $337,500 $540,000 $ 292,500 $ 1,372,500 First Second Third Fourth Quarter Quarter Quarter Quarter Total $ 99,225 101,250 70,875 $ 30,000 60,750 42,525 Done $ 165,375 162,000 113,400 $ 264.600 I Original Budgets 2nd Qtr.-Cash sales (30%) 2nd Qtr.-Credit sales (70%), 30% collected in 2nd qtr. 2nd Qtr.-Credit sales (70%), 70% collected in 3rd qtr. 3rd Qtr.-Cash sales (30%) 3rd Qtr.-Credit sales (70%), 30% collected in 3rd qtr. 3rd Qtr.-Credit sales (70%), 70% collected in 4th qtr. 4th Qtr.-Cash sales (30%) 4th Qtr.-Credit sales (70%), 30% collected in 4th qtr. Total cash receipts from customers $ Accounts Receivable balance, December 31, 2019: 4th Qtr.-Credit sales (70%), 70% collected in 1st qtr of 2020 101,250 70,875 $ 133,275 $ 271,350 $ $ 143,325 Applied Learning Cash Budget For the Year Ended December 31, 2019 165,375 162,000 113,400 $ 264,600 87,750 61,425 440,775 $ 413,775 $ 1,259,175 I Original Budgets Beginning cash balance Cash receipts Cash available Cash payments: Capital expenditures Purchases of direct materials Direct labor Manufacturing overhead Selling and administrative expenses Income taxes Intaraet avnansa Applied Learning Cash Budget For the Year Ended December 31, 2019 First Second Third Quarter Quarter Quarter 22,000 $ 20,933 $ 20,465 $ 133,275 271,350 440,775 155,275 292,283 461,240 10,000 10,000 10,000 58,232 181,688 236,080 14,000 37,200 39,200 17,835 20,155 20,355 61,775 65,825 71,900 2,500 2,500 2,500 0 450 1,140 $ Fourth Quarter Total 20,065 $ 22,000 413,775 1,259,175 433,840 1,281,175 10,000 40,000 229,808 705,808 29,200 119,600 19,355 77,700 64,475 263,975 2,500 10,000 240 1,830 Original Budgets Capital expenditures Purchases of direct materials Direct labor Manufacturing overhead Selling and administrative expenses Income taxes Interest expense Total cash payments Ending cash balance before financing Minimum cash balance desired Projected cash excess (deciency) Financing: Borrowing Principal repayments Total effects of financing 10,000 10,000 58,232 181,688 14,000 37,200 17,835 20,155 61,775 65,825 2,500 2,500 0 450 164,342 317,818 (9,067) (25,535) (20,000) (20,000) (29,067) (45,535) 30,000 46,000 0 0 30,000 46,000 10,000 10,000 236,080 229,808 39,200 29,200 20,355 19,355 71,900 64,475 2,500 2,500 1,140 240 381,175 355,578 80,065 78,262 (20,000) (20,000) 60,065 58,262 0 0 (60,000) (16,000) (60,000) (16,000) 40,000 705,808 119,600 77,700 263,975 10,000 1,830 1,218,913 62,262 (20,000) 42,262 76,000 (76,000) 0 Original Budgets Purchases of direct materials Direct labor Manufacturing overhead Selling and administrative expenses Income taxes Interest expense Total cash payments Ending cash balance before financing Minimum cash balance desired Projected cash excess (deciency) Financing: Borrowing Principal repayments Total effects of financing Ending cash balance 58,232 181,688 236,080 14,000 37,200 39,200 17,835 20,155. 20,355 61,775 65,825 71,900 2,500 2,500 2,500 0 450 1,140 164,342 317,818 381,175 (9,067) (25,535) 80,065 (20,000) (20,000) (20,000) (29,067) (45,535) 60,065 30,000 46,000 0 0 (60,000) 30,000 46,000 (60,000) 20,933 $ 20,465 $ 20,065 $ 229,808 29,200 19,355 64,475 2,500 240 355,578 78,262 (20,000) 58,262 0 (16,000) (16,000) 62,262 705,808 119,600 77,700 263,975 10,000 1,830 1,218,913 62,262 (20,000) 42,262 76,000 (76,000) 0 62,262 I Reference Budgeted tablets to be sold Sales price per unit Total sales Applied Learning Sales Budget For the Year Ended December 31, 2019 First Second Third Quarter Quarter Quarter $ 450 750 450 $ 450 $ 450 $ 202,500 $ 337,500 $ 540,000 $ Print Done 1,200 Fourth Quarter Total I 900 3,300 450 $ 450 405,000 $1,485,000 x 9613 More info 30% in the quarter of the sale 35% in quarter after the sale 34% two quarters after the sale 1% never collected Print Done - X