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 reccipts schedufe and a cash payments schedufe. 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, \$104,000; December 2021, \$117,000; January 2022, \$130,000; February 2022,\$156,000; and March 2022, \$182,000 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, $18,200; January 2022, \$15,600; February 2022, \$19,500; and March 2022,$23,400. (a) Prepare the following schedules for each month in the first quarter of 2022 and for the quarter in total: (1) Expected colfections from clients. (2) Expected payments for landscaping supplies. Determine the following balances at March 31, 2022: (1) Accounts receivable (2) Accounts payable