ABC Corporation's Cash Budget

ABC budgeted monthly sales are $4,000. 40% of its customers pay in the first month and take the 3% discount. The remaining 60% pay in the month following the sale and don't receive a discount. Purchases for next month's sales are constant each month at $2,000. Other payments for wages, rent, and taxes are constant at $500 per month. Construct a single month's cash budget with this information. Additionally, what is the average cash gain or loss during a typical month for ABC?