Sheffield Landscaping Inc. is preparing its budget for the first quarter of 2022 . The next step in the budgeting process is to prepare a cash 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, \$100,800; December 2021, \$113,400; January 2022, \$126,000; February 2022, \$151,200; and March 2022, \$176,400. 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, \$17,640; January 2022, \$15,120; February 2022, \$18,900; and March 2022, \$22,680. (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. Schedule of Expected Collections From Clients (2) Expected payments for landscaping supplies. Determine the following balances at March 31, 2022: (1) Accounts receivable \$ (2) Accounts payable \$