Splish Landscaping Inc. is preparing its budget for the first quarter of 2022. The next step is to prepare a cash receipts schedule and a cash payments schedule. The following information has been collected: 1. 2. 3. Clients usually pay 50% of their fee in the month when the service is provided, 40% the next month, and 10% in the second month after receiving the service. Actual service revenues for 2021 and expected service revenues for 2022 are as follows: November 2021, $88,000; December 2021, $70,000; January 2022, $108,000; February 2022, $122,000; and March 2022, $133,000. The company pays for purchases of landscaping supplies (direct materials) 60% in the month of purchase and 40% the following month. Actual purchases for