Swifty 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 ore November 2021.$86,400; December 2021.597.200: January 2022, $108,000; February 2022 $129,600; and March 2022. $151,200. 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. $15,120; January 2022. $12.960; February 2022. $16,200: and March 2022. $19,440. (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. SWIFTY LANDSCAPING INC. Schedule of Expected Collections From Clients January February March Quarter November $ $ December January February March Total collections (2) Expected payments for landscaping supplies. SWIFTY LANDSCAPING INC. Schedule of Expected Payments for Landscaping Supplies January February March Quarter December S $ $ S January February March Total payments (b) Determine the following balances at March 31, 2022: (1) Accounts receivable $ (2) Accounts payable $