Moorcroft Company's budgeted sales and direct materials purchases are as follows:

		Budgeted Sales		Budgeted D.M. Purchases
April		$293,000		$46,000
May		343,000		58,000
June		386,000		65,000

The assistant controller also suggested that the company switch their purchases to 40% cash and 60% on account to help stretch out their cash payments. There is no additional charge to complete this and Moorcroft is still paying their bills on time. There is no change to the company's payment pattern

(C)

How can I prepare the schedule of expected Payments for direct materials for June.

Moorcroft Company Schedule of Expected Collections from Customers
		Sales		April		May		June
April		$		$		$		$
May
June
Total Collections				$		$		$

Could you help me with how did these changes impact the cash payments for June? Did they increase or decrease and by how much?