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 are November 2021, $65,600; December 2021, $73,800; January 2022, $82,000; February 2022, $98,400; and March 2022, $114,800. 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, $11,480; January 2022, $9,840; February 2022, $12,300; and March 2022, $14,760. (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. (1) Expected collections from clients. SWIFTY LANDSCAPING INC. Schedule of Expected Collections From Clients January February March Quarter $ $ $ (2) Expected payments for landscaping supplies. SWIFTY LANDSCAPING INC. Schedule of Expected Payments for Landscaping Supplies January February March Quarter $ $ $ $ $ (b) Determine the following balances at March 31, 2022: (1) Accounts receivable $ (2) Accounts payable $