Brights purchases and installs sky lights. The entitys estimated sales and expenses for the fist 4 months of 2017 are:

Month	Sales	Expenses
January	$727	$295
February	$1260	$295
March	$715	$295
April	$880	$295

Actual sales for November and December 2016 were $696 and $800 respectively and actual expenses were $295 for each month.

All sales are on credit, and the firm estimates that 48% of the accounts receivable will be collected in the month after sale with the other 52% collected the second month following sale. The average selling price for the products sold is $5. The cash balance as at 1 January 2017 is expected to be $120.

The firm pays for 30% of its purchases in the month after purchase and the balance is paid in the second month following purchase. Average gross profit margin is 45%. The firm plans to continue maintaining an end-of-month inventory equal to 19% of the next months projected cost of sales. Depreciation amounting to $158 per month and wages of $121 are included in the monthly expenses of 295. Other expenses are paid during the month they are incurred.

Prepare a monthly schedule of expected cash payments for the first quarter of 2017 and enter the amount of total cash payments in January