receipts schedule and a cash payments schedule. To that end, the following information has been collected.

Clients usually pay $60\%$ of their fee in the month that service is performed, $30\%$ the month after, and $10\%$ the second month after

receiving service.

Actual service revenue for $2021$ and expected service revenues for $2022$ are November $2021,$ $$80,000$; December $2021,$ $$90,000$;

January $2022,$ $$100,000$; February $2022,$ $$120,000$; and March $2022,$ $$140,000.$

Purchases of landscaping supplies $($direct materials$)$ are paid $60\%$ in the month of purchase and $40\%$ the following month. Actual

purchases for $2021$ and expected purchases for $2022$ are December $2021,$ $$14,000$; January $2022,$ $$12,000$; February $2022,$ $$15,000$;

and March $2022,$ $$18,000.$

$($a$)$

Prepare the following schedules for each month in the first quarter of $2022$ and for the quarter in total:

$(1)$ Expected collections from clients.

$(2)$ Expected payments for landscaping supplies.

$($b$)$

Determine the following balances at March $31,2022$:

$(1)$ Accounts receivable $

$(2)$ Accounts payable $