Bramble Landscaping Inc. is preparing its butiget for the first quarter of $2025.$ The next step in the budgeting process is to prepare a cash receipts schedule and a cash payments schedule. To that end, the following information has been collected.

Clients usually pay $60\%$ of their fee in the month that service is performed, $30\%$ the month after, and $10\%$ the second month after receiving service.

Actual service revenue for $2024$ and expected service revenues for $2025$ are November $2024,$$$76,800$; December $2024,$$$86,400$; January $2025,$ $$96,000$; February $2025,$ $$115,200$; and March $2025,$ $$134,400.$

Purchases of landscaping supplies $($direct materials$)$ are paid $60\%$ in the month of purchase and $40\%$ the following month. Actual purchases for $2024$ and expected purchases for $2025$ are December $2024,$ $$13,440$; January $2025,$ $$11,520$; February $2025,$ $$14,400$; and March $2025,$ $$17,280.$

$($b$)$

Determine the following balances at March $31,2025$

$(1)$ accounts receivable

$(2)$ accounts payable