please show workings

On March 31st, Akira Enterprises, a merchandising firm, had an inventory of 40,000 units and it had accounts receivable totaling $90,000. Sales, in units, have been budgeted as follows for the next four months: April 60,000 May 75,000 June 90,000 July 80,200 Akira's board of directors has established a policy to commence in April that the inventory at the end of each month should contain 40% of the units required for the following month's budgeted sales. The selling price is $2 per unit. One-third of sales are paid for by customers in the month of the sale; the balance is collected in the following month. Required: a) Prepare a merchandise purchases budget showing how many units should be purchased for each of the months April, May, and June. b) Prepare a schedule of expected cash collections for each of the months April, May, and June