Wild Bill & Company estimates the following for 2018:Sales (all on account)$800,000Collections of accounts receivable700,000Proceeds from bond issuance500,000Proceeds from sale of common stock300,000Merchandise bought on credit650,000Payments of accounts payable500,000Cash payments of expenses70,000Cash purchase of equipment140,000Depreciation of equipment15,000Payment on notes payable30,000The ending cash balance for 2017 was $200,000.How to make a cash budget to determine the ending cash balance for 2018