Mountaineers sells its rock-climbing shoes worldwide. Mountaineers expects to sell 4.500 pairs of shoes for $170 each in January, and 4.000 pairs of shoes for $215 each in February. Mountaineers expects cost of goods sold to average 50% of sales revenue, and the company expects to sell 4.200 pairs of shoes in March for $230 each. Mountaineers' target ending inventory is $20,000 plus 50degreeof next month's cost of goods sold. November sales totaled $395,000 and December sales were $410,000. (Click the icon to view the inventory, purchases, and cost of goods sold budget for January and February.) (Click the icon to view the sales budget for January and February.) Assume Mountaineers pays for inventory purchases 40% in the month of the purchase and 60% in the month after purchase. Prepare a schedule for the budgeted cash payments for purchases for January and February. (Leave unused cells blank.)