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Default Breakeven Day - Formula

Does anyone know the formula to calculate the breakeven day baesd on the
following:-

Income
Row 1 A B C D
Row 2 Jan Feb March April
Row 3 51,000 23,000 24289 30,000

Expense
Row 6 25,000 40,000 22,000 15,000

I believe the answer is that we shall breakeven on day 95, 5th April. But I
need to input this into a formula which will automatically refresh if the
figures get updated.

Thanks for your Help.
 
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