$13.$ The following information pertains to Dulcinea Corporation:

Month Sales Purchases

July $30,00010,000$

August $34,00012,000$

September $38,00014,000$

October $42,00016,000$

November $48,00018,000$

December $60,00020,000$

$$ Cash is collected from customers in the following manner:

Month of sale $(2\%$ cash discount$)30\%$

Month following sale $50\%$

Two months following sale $15\%$

Amount uncollectible $5\%$

$40\%$ of purchases are paid for in cash in the month of purchase, and the balance is paid the following month.

Required $(10$ points$)$:

a$.$ Prepare a summary of cash collections for the $4$th quarter.

b$.$ Prepare a summary of cash disbursements for the $4$th quarter.