Dakota Williams is one of Texass premiere party planners. She purchases a variety of supplies, such as plastic tableware, stemware, and decorations, throughout the year. Dakota has prepared the following purchases budget for the coming year.

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Budgeted purchases

$300,000 $420,000 $435,000 $515,000

Historically, Dakota has paid for 40% of her purchases in the quarter of purchase and 60% in the quarter following purchase. On December 31 of this year Dakota had a $250,000 accounts payable balance.

Required Prepare Dakotas cash payments budget for the coming year.