Parlour Company, a retailer, has the following sales budget for the coming year. Month January February March April Sales $ 180,000 $190,000 $ 210,000 $ 230,000 The sales price per unit is $10; the cost of sales is 70% of sales. Parlour keeps inventory equal to double the coming month's budgeted sales requirements. It pays for purchases 65% in the month of purchase and 35% in the month after purchase. Inventory at the beginning of January is $204,400. Accounts Payable on January 1 is $43,000. Required: a. Prepare a schedule of purchases, in units and in dollars, for the first three months of the year. b. Prepare a schedule of cash disbursements on account for the first three months of the year