Nagel Corporation's budgeted monthly sales are $5,000, and they are constant from month to month. Its customers pay as follows: 40% pay in the first month and take the 2% discount, while the remaining 60% pay in the month following the sale and do not receive a discount. The firm has no bad debts. Purchases for next month's sales are constant at 50% of projected sales for the next month. Other payments, which include payments for wages, rent, and taxes, are 25% of sales for the month. Construct a cash budget for a typical month and calculate the average cash gain or loss during the month. Show your work.