Parlour Company Has the Following Sales Budget for the Coming

Parlour Company has the following sales budget for the coming year. $$\begin{array} { | l | r | } \hline \text { Month } & \text { Sales } \\\hline \text { January } & \$ 180,000 \\\hline \text { February } & \$ 190,000 \\\hline \text { March } & \$ 210,000 \\\hline \text { April } & \$ 230,000 \\\hline\end{array}$$ The marketing 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.