(b) Spana Company has the following data: (Syarikat Spana mempunyai data berikut: Table 4: Total Monthly Purchasing Budget Jadual 4: Jumlah Belanjawan Pembelian Bulanan) Month Budgeted Purchases January 220,000 February 185,000 March 240,000 April 155,000 May 180,000 Purchases are paid as follows: [Pembelian dibayar seperti berikut: 10% in the month of purchase [10% dalam bulan di beli] 60% one month after purchase [60% sebulan selepas beli 30% two months after purchase (30% dua bulan selepas beli] Required: [Dikehendaki (i) Develop a schedule of cash disbursements for purchases for March, April and May. (Bangunkan jadual pembayaran tunai untuk pembelian bagi Mac, April dan Mei.) (6 Marks/ Markah)