Clay Corporation has projected sales and production in units for the second quarter of the coming year as follows:

	April	May	June
Sales	53,000	48,000	63,000
Production	61,500	51,500	51,500

Cash-related production costs are budgeted at $5.3 per unit produced. Of these production costs, 40% are paid in the month in which they are incurred and the balance in the following month. Selling and administrative expenses will amount to $130,000 per month. The accounts payable balance on March 31 totals $220,000, which will be paid in April. All units are sold on account for $14.3 each. Cash collections from sales are budgeted at 60% in the month of sale, 30% in the month following the month of sale, and the remaining 10% in the second month following the month of sale. Accounts receivable on April 1 totaled $533,000 ($93,000 from February's sales and $440,000 from Marchs sales).

Required:

a. . Prepare a schedule for each month showing budgeted cash disbursements for Clay Corporation. (Round your final answer to nearest whole dollar.)

b. Prepare a schedule for each month showing budgeted cash receipts for Clay Corporation