Green Landscaping Inc. is preparing its budget for the first quarter of 2014. The next step in the budgeting process is to prepare a cash receipts schedule and a cash payments schedule. To that end the following information has been collected. Clients usually pay 60% of their fee in the month that service is provided, 30% the month after, and 10% the second month after receiving service. Actual service revenue for 2013 and expected service revenues for 2014 are November 2013, $93,890; December 2013, $83,590; January 2014, $101,230; February 2014, $124,070; March 2014, $131,870. Purchases of landscaping supplies (direct materials) are paid 60% in the month of purchase and 40% the following month. Actual purchases for 2013 and expected purchases for 2014 are December 2013, $15,930; January 2014, $14,250; February 2014, $20,660; March 2014, $19,410. (a) Prepare the following schedules for each month in the first quarter of 2014 and for the quarter in total: (1) Expected collections from clients