Table 30.10 lists data from the budget of Rite well Publishers. Half the company sales are for cash on the nail; the other half are paid for with a one-month delay. The company pays all its credit purchases with a one-month delay. Credit purchases in January were $30, and total sales in January were $180. Complete the cash budget in Table 30.11.

February March April Total sales 200 220 180 Purchases of materials For cash 70 80 60 For credit 40 30 40 Other expenses 30 30 30 Taxes, interest, and dividends 10 10 10 Capital investment 100 February March April Sources of cash: Collections on cash sales Collections on accounts receivable Total sources of cash Uses of cash: Payments of accounts payable Cash purchases of materials Other expenses Capital expenditures Taxes, interest, and dividends Total uses of cash Net cash inflow Cash at start of period + Net cash inflow Cash at end of period + Minimum operating cash balance Cumulative short-term financing required 100 100 100 100 %3!