Lager Dental Clinic is a medium-sized dental service specializing in family den

Lager Dental Clinic is a medium-sized dental service specializing in family dental care. The clinic is currently preparing the master budget for the first 2
quarters of 2012. All that remains in this process is the cash budget. The following information has been collected from other portions of the master budget
and elsewhere. Prepare a cash budget for each of the first two quarters of 2012. (List multiple entries from largest to smallest amounts e.g. 10 5 1
for January. If answer is zero please enter 0 do not leave any fields blank.) My question is how do you find the borrowings and repayments.