Answer Happy

I ONL need help with the cells in red please.
Newman Medical Clinic has budgeted the following cash flows. January February March $120,000 $126,000 $146,000 Cash receipts Cash payments 82,000 95,000 For inventory purchases For S&A expenses 100,000 41,000 42,000 37,000 Newman Medical had a cash balance of $18,000 on January 1. The company desires to maintain a cash cushion of $7,000. Funds are assumed to be borrowed, in increments of $1,000, and repaid on the last day of each month; the interest rate is 3 percent per month. Repayments may be made in any amount available. Newman pays its vendors on the last day of the month also. The company had a monthly $40,000 beginning balance in its line of credit liability account from this year's quarterly results. Required Prepare a cash budget. (Round intermediate and final answers to the nearest whole dollar amounts. Any repayments/shortage should be indicated with a minus sign.) X Answer is complete but not entirely correct. Cash Budget January February March Section 1: Cash Receipts Beginning cash balance ✓$ 18,000 $ 7,800 $ 7,500 Add: Cash receipts 120,000✔ 126,000✔ 146,000✔ 138,000 133,800 153,500 Total cash available Section 2: Cash Payments For inventory purchases Interest expense per month 100,000✔ 1,200✔ For S&A expenses Total budgeted disbursements Section 3: Financing Activities Surplus (shortage) Borrowing (repayment) Ending cash balance 30 333 ›› › ✓ ✓ 41,000 142,200 (4,200) 12,000✔ ✓$ 7,800 $ 82,000✔ 1,200 x 42,000✔ 95,000✔ 1,200 X 37,000✔ 125,200 133,200 8,600 20,300 (1,100) X 0 7,500 $ 20,300