Answer and Explanation:
The Preparation of cash budget for the first quarter is following below:-
Cash Budget  
Particulars                              Amount
Cash balance Beginning     $36,450
Add: Receipts  
Total Collection                     $224,775
Sale of equipment                  $3,645
Total receipts                          $228,420
Total cash available               $265,870
Less: Disbursements
Direct material                        $52,245
Direct labor                              $85,050
Manufacturing overhead         $42,525
Selling and 
administrative overhead          $54,675
Purchase of securities              $17,010
Total Disbursements                 $251,535
Available excess available 
cash over disbursements         $14,335
Financing
Add: Purchase of securities      $17,010
Less: Repayments                            -
Cash balance at ending           $31,345
So, to reach at ending balance we simply added the purchase of securities and ending cash balance.