Eastern Auto Parts Inc. has 30 percent of its sales paid for in cash and 70 percent on credit. All credit accounts are collected in the following month. Assume the following sales:

January	$	76,000
February		66,000
March		111,000
April		56,000

Sales in December of the prior year were $86,000. Prepare a cash receipts schedule for January through April

Sales

cash receipts

cash sales

prior months credit sales

total cash receipts