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

Monthly sales forecast are $210,000 and $30,000 for the next two months
The current month's sales were $140,000
80% of sales are collected in the month of sale, with the remainder collected in the following month
Cost of goods sold equal 70% of sales
The monthly lease payment is $75,000
The cash position at the end of the current month is $70,000
The target cash balance is $40,000 Sales forecast Receipts Cash Sales Collections on Credit Sales Total Receipts Disbursements Cost of Goods Sold Lease Payment Total Disbursements Net Cash Flow Beginning Cash Position Ending Cash Position Target Cash Balance Surplus (Deficit)