On March 31,Streuling Enterprises,a Merchandising Firm,had an Inventory of 38,000

On March 31,Streuling Enterprises,a merchandising firm,had an inventory of 38,000 units,and it had accounts receivable totaling $85,000.Sales,in units,have been budgeted as follows for the next four months:
$\begin{array}{|l|r|}\hline \text { April } & 60,000 \\\hline \text { May } & 75,000 \\\hline \text { June } & 90,000 \\\hline \text { Tuly } & 81,000 \\\hline\end{array}$ Streuling's board of directors has established a policy to commence in April that the inventory at the end of each month should contain 40% of the units required for the following month's budgeted sales.
The selling price is $2 per unit.One-third of sales are paid for by customers in the month of the sale; the balance is collected in the following month.
Required:
a)Prepare a merchandise purchases budget showing how many units should be purchased for each of the months April,May,and June.
b)Prepare a schedule of expected cash collections for each of the months April,May,and June.