Please refer to the attahed file

Sheet1
        Sales Budget
            Dec    Jan    Feb    March    Total
        Units sold    2500    3000    3000    4000    10000
        Cost per unit    200    200    200    200    200
        Total revenue    500000    600000    600000    800000    2000000
        Cash collection
                Jan    Feb    March    Total
        Same month collection        240000    240000    320000    800000
        Next month collection        300000    360000    360000    1020000
        Total collection        540000    600000    680000    1820000
        Production...