Company budgeted direct materials purchases of $192,780 in JanuaryJanuary and $138,610 in FebruaryFebruary. Assume Yandell pays for direct materials purchases 90% in the month of purchase and 10% in the month after purchase. The Accounts Payable balance on JanuaryJanuary 1 is $10,000. Prepare a schedule of cash payments for purchases for January and February. Round to the nearest dollar. Begin by computing the total cash payments for direct materials for JanuaryJanuary and February. Then, compute the Accounts Payable balance at February 28. (Round all amounts you enter into the budget to the nearest whole dollar. If a box is not used in the table leave the box empty; do not enter a zero.)

	January	February
Total Direct Material purchases
	January	February
Cash Payments
Direct Materials
Accounts Payable balance, January 1
Jan.-Jan. direct materials purchases paid in Jan
Jan.-Jan. direct materials purchases paid in Feb
Feb.-Feb.. direct materials purchases paid in Feb
Total Payments for direct materials
Accounts Payable balance, February 28
Feb.-Feb. direct materials purchases paid in Mar.