Prepare the sales budget, including a separate section that details the type of sales made (cash versus credit) for the first three months of the year, as well as a summary budget for the quarter.

Requirements
1	Prepare the sales budget, including a separate section that details the type of sales made (cash versus credit) for the first three months of the year, as well as a summary budget for the quarter.
2	Prepare the production budget for the first three months of the year, as well as a summary budget for the quarter.
	a.	Enter all amounts as positive values. Do NOT use parentheses or a minus sign for amounts to be subtracted.
3	Prepare the direct materials purchases budget for the first three months of the year, as well as a summary budget for the quarter. Assume the company needs 120,000 board feet of wood for production in April.
	a.	Enter all amounts as positive values. Do NOT use parentheses or a minus sign for amounts to be subtracted.
	b.	Abbreviation used: DM = Direct materials
4	Prepare the cash collections budget for January, February, and March, as well as a summary for the first quarter.
5	Prepare the cash payments budget for direct materials purchases for the months of January, February, and March, as well as a summary for the first quarter.