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 2019 and expected service revenues for 2020 are November 2019,591,000; December 2019, $81,000; January 2020,\$101,000; February 2020,\$121,000; and March 2020, \$131,000. Purchases of landscaping supplies (direct materials) are paid 60% in the month of purchase and 40% the following month. Actual purchases for 2019 and expected purchases for 2020 are December 2019, $15,000; January 2020, $13,000; February 2020, $16,000; and March 2020,\$19,000. (a) Prepare the following schedules for each month in the first quarter of 2020 and for the quarter in total: (1) Expected collections from clients. (2) Expected payments for landscaping supplies. (2) Expected payments for landscaping supplies. (b) Determine the following balances at March 31, 2020: (1) Accounts receivable 5 (2) Accounts payable