Fill in the missing amounts in the following schedules.

	April	May	June
Sales*	$248,000	$186,000
Cash receipts:
From cash sales			$139,800
From sales on account		105,400
Total cash receipts

Accounts payable, 12/31/x0	612,000
Purchase of goods and services on account during 20x1	248,000
Payments of accounts payable during 20x1
Accounts payable, 12/31/x1	816,000

• Fill in the missing amounts in the following schedules.

  Accounts receivable, 12/31/x0	1,740,000
  Sales on account during 20x1	4,548,000
  Collections of accounts receivable during 20x1	(3,932,000)
  Accounts receivable, 12/31/x1

Accumulated depreciation, 12/31/x0	$409,000
Depreciation expense during 20x1	77,000
Accumulated depreciation, 12/31/x1

• Retained earnings, 12/31/x0	$1,540,300
  Net income for 20x1	301,200
  Dividends paid in 20x1	0
  Retained earnings, 12/31/x1

• *Half of each months sales are on account. March sales amounted to $186,000.

  60% of credit sales is collected in the month of sale; 40% is collected in the following month.

  Yen is the Japanese national currency.