a. Accounts receivable at the beginning of the year are $420. The company has a 45 -day collection period. Calculate cash collections in each of the four quarters by completing the following: Note: Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32. b. Accounts receivable at the beginning of the year are $420. The company has a 60 -day collection period. Calculate cash collections in each of the four quarters by completing the following: Note: Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32