SET(M) Financial Requirement questions.

Hi Respected Members,

I am preparing my wife's SET(M) application recently. But I am not sure our incomes whether matche financial requirements. In my wife's last two spouse applications, we used our employments income. But in this time, my employment status has changed. I took over my previous employer few months ago. I am still working in this company but company has changed the new name. And my position also is a director. I am presuming if I put my employment income, I have to provide last 12 months payslip and relavent evidence. But recent company is a new company. I am not able to provide evidence as Appendix FM requested. So I prefer to provide our cash savings. The financial requirement is £18600. My wife employment income is £15000. I am presuming we need to provide £19600 in cash saving for last 6 months. Can these amount savings in different current accounts. Also those accounts have some in/out cashflow. Do we recognize the amount at the lowest balance? Thanks in advance!!!