A budget for the business plan

Create a chart to develop my budget for the business plan in 1) Group Private Practice.
You should include this information’s:
FORMAT: As for the budget, must be sum total of our budget should be less than or equal to 25% of the overall income of the group practice. And therefore you can calculate how many sessions per week we are doing at a rate of $ 150 per hour for therapy services.
Financial Plan (Monthly Budget):
Expenses
Rent $ 7800
Accounting / Legal $ 200
Educational training for employees $ 300
Telephone / Internet $ 500
Utilities
Insurance $ 320
Office Equipment $ 800
Repairs and maintenance $ 150
Marketing
Advertising Fees $ 1500
Wages $ 8000
Income
Per patient sessions = 5 clients per day x 5 days x 50 weeks x $150 per session = $187500