Parlour Company, a Retailer, Has the Following Sales Budget for the Coming

Parlour Company, a retailer, has the following sales budget for the coming year.
$$\begin{array} { l c } \text { Month } & \text { Sales } \\\text { January } & \$ 180,000 \\\text { February } & \$ 190,000 \\\text { March } & \$ 210,000 \\\text { April } & \$ 230,000\end{array}$$
The sales price per unit is $10; the cost of sales is 70% of sales. Parlour keeps inventory equal to double the coming month's budgeted sales requirements. It pays for purchases 65% in the month of purchase and 35% in the month after purchase. Inventory at the beginning of January is $204,400. Accounts Payable on January 1 is $43,000.
Required:
a. Prepare a schedule of purchases, in units and in dollars, for the first three months of the year.
b. Prepare a schedule of cash disbursements on account for the first three months of the year.