Generate for me a selling, general and admin expense budget for accounting for the months Jan to Dec with the information that I have provided below: The expansion project would require the business to purchase one additional specialised equipment for repairs in order to meet increased demand, and thus, the initial cost of the specialised equipment will increase. The supplier of the specialised equipment has agreed to provide the business with a 20% discount to the price that the business has paid for the existing specialised equipment. This new equipment will need to be purchased at the start of February 2025 with payment for it to be made in April 2025. All other non-current assets will remain the same as 2024 amounts. All other fixed costs are assumed to increase by 80% based on 2024 amounts. In 2024, the business purchased one specialised equipment. The total cost of such one equipment is $21,960 and it is expected to last 5 years