I cant get why in part B we multiplied by 30% not third? and why we multiplied by the sales not the purchases did we assume something here ?

Current year Next year Q2 01 Q3 Q4 Q1 $ 810.00 S 890.00 $ 850.00 $ 950.00 $1,046 Estimated sale =890*30% =850*30% =950*30% =1045-30% Orders places= 30% of sale of next quarter Orders places= 30% of sale of next quarter 313.50 $ 267.00 $ 285.00 $ 255.00 $ Solution a 313.50 285.00 $ $ 267.00 $ 255.00 $ Payment in same quarter of placing order Solution b Payable in 90 days period so 1 period purchase will be paid in next quarter So next quarter is purchased in current quarter and paid in next quarter so we can say each quarter 30% is paid in same quarter Payment =810*30% =890*30% =850*30% =950*30% $ 243.00 $ 267.00 $ 255.00 $ 285.00 Solution c Payable in 60 days period so 1 quarter purchase of 1/3rd will be paid in same quarter and rest in next quarter Same quarter payment Next quarter payment = 267*1/3 =255 1/3 =285*1/3 =313.5 1/3 =243*2/3 =267*2/3 =255 2/3 =285*2/3 $ 89.00 $ 85.00 $ 95.00 $ 104.50 $ 162.00 $ 178.00 $ 170.00 $ 190.00 Same quarter payment Next quarter payment Total payment in quarter $ 251.00 $ 263.00 $ 265.00 $ 294.50