required: explain for me from where and how we got the number and calculate from (cash received from debtors ) for 3 month

Example From the following data forecast the cash position at the end of April, May and June 2015 Month Purchase($) Wages($) Sales Sales (S) expenses(S) February 100,000 2,500 90,000 10,500 March 100,000 2,600 110,000 11,000 pril 60,000 110,000 7,000 2,000 May 120,000 115,000 10,500 3,000 June 80,000 90,000 8,500 2,200 Further information 1 Sales at 10 % realized in the month of sales. Balance equally realized in two subsequent months 2. Purchase: Creditors are paid in the following month of supply. 3. Wages: 20% paid as arrears in the following month. 4. Sales expenses are paid in the month sales. 5. Income tax $30,000 payable in June. 6. Dividend $12,000 payable in June. 7. Income from investments $5,000 received half-yearly in March and September. 8. Cash in balance on 01-04-2015 is $50,000 Solution Cash budget for three months ending June 2015 May(S) 40,700 Particulars April ($) June(S) Opening balance of 50,000 6,400 cash (+)Receipt of cash Cash sales (10%) 6,000 12,000 8,000 Cash received from 94,500 76,500 81,000 debtors Total Receipt 150,500 129,200 95,400 () Cash payments Creditors for 100,000 110,000 115,000 purchase Wages (80%) 5,600 8,400 6,800 Arrears (20 % ) 2,200 1,400 2,100 3,000 Sales expenses 2,000 2,200 30,000 Income tax Dividend 12,000 Total payment 109,800 122,800 168,100 (72,700) Closing cash 40,700 6,400 balance