Question $2$

a$.)$ At the recent Board meeting of Vtecq Limited, the directors resolved that the management should present the company's reversed cash budget for the fourth quarter $($September to December$)$ for the Board's consideration at their August $2024$ meeting. The following forecast information has been made available:

$\backslash$table$[[$Month$,$Sales,Purchase,$\backslash$table$[[$Payroll$],[$expense$]],$Production$],[,A^{\text{'}}{000}^{\text{'}},N^{\text{'}}{0000}^{\text{'}},N^{\text{'}}{000}^{\text{'}},N^{\text{'}}{000}^{\text{'}}$