Develop a cash budget for the next three months using the information provided below

Monthly sales forcast are $150,000,180,000$ and $60,000$

current months sales are $120,000$

cost of goods sold equals $65$ percent of sales

lease payments $22,000$ per month

the company is required to pay in installment of $120,000$ for a note

the cash position at the end of the current month is $80,000$

the target cash balaence is $50,000$

assume the $60$ percent of sales are collected in the month sold and the remaining collected in the following month