Paddu Companys budgeted sales and direct materials purchases follow. January was the first month of operations.

Budgeted sales:

January $139,800; February $189,600; March $251,300

Budgeted direct materials purchases:

January $39,700; February $34,900; March $40,000

Paddus sales are 35% cash and 65% credit. It collects credit sales 40% in the month of sale, 60% in the month following the sale.

Paddus purchases are 40% cash and 60% on account. It pays purchases on account 60% in the month of purchase, and 40% in the month following purchase.

Prepare a schedule of expected payments for direct materials for January, February and March.