Roger Wills & Company Estimates the Following for 2010 The Ending Cash Balance for 2009 Was $200,000

Roger Wills & Company estimates the following for 2010:
$\begin{array}{lr}\text { Sales (all on account) } & \$ 800,000 \\\text { Collections of accounts receivable } & 700,000 \\\text { Proceeds from bond issuance } & 500,000 \\\text { Proceeds from sale of common stock } & 300,000\\\text { Merchandise bought on credit } & 650,000 \\\text { Payments of accounts payable } & 500,000 \\\text { Cash payments of expenses } & 70,000 \\\text { Cash purchase of equipment } & 140,000 \\\text { Depreciation of equipment } & 15,000 \\\text { Payment on notes payable } & 30,000\end{array}$ The ending cash balance for 2009 was $200,000.
Prepare a cash budget to determine the ending cash balance for 2010.