Cash Budget for One Quarter

Please explain how to do a cash budget for one quarter.

The following information is available for the Dixon Company for the first quarter of 2005.
Apr May Jun
Budgeted Receipts from Credit Sales 500,000 520,000 550,000
Budgeted Cash Sales 100,000 105,000 112,000
Budgeted Cash Payments 670,000 615,000 627,000

Beginning cash balance for April 2005 is expected to be $90,000. The company intends to maintain a cash balance of at least $50,000. The company has made arrangements to borrow from a local bank if necessary.
Required: Prepare a cash budget for the second quarter of 2005.

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