the A part of this question was solved incorrectly, i kindly request for a correct answer for the second question

Calculate the budgeted cash disbursements during the month of February. Total cash disbursements for February Calculate the budgeted cash collections during the month of January. The budget is to be based on the following assumptions: 1. Each month's sales are billed on the last day of the month. 2. Customers are allowed a 3% discount if their payment is made within 10 days after the billing date. Receivables are booked a gross. 3. The company collects 60% of the billings within the discount period, 25% by the end of the month after the date of sale, and 9% by the end of the second month after the date of sale; 6% prove uncollectible. 4. It pays 54% of all materials purchases and the selling, general, and administrative expenses in the month purchased and the remainder in the following month. Each month's units of ending inventory are equal to 130% of the next month's units of sales. 5. The cost of each unit of inventory is $20. 6. Selling, general, and administrative expenses, of which $2,400 is for depreciation, are equal to 15% of the current month's sales. 7. Actual and projected sales are as follows: Sweet Acacia State sells electronic products. The controller is responsible for preparing the master budget and has accumulated the information below for the months of January, February, and March. Balances at January 1 are expected to be as follows: 19 The budget is to be based on the following assumptions: 1. Each month's sales are billed on the last day of the month. 2. Customers are allowed a 3% discount if their payment is made within 10 days after the billing date. Receivables are booked at gross. 3. The company collects 60% of the billings within the discount period, 25% by the end of the month after the date of sale, and 9% by the end of the second month after the date of sale; 6% prove uncollectible. 4. It pays 54% of all materials purchases and the selling, general, and administrative expenses in the month purchased and the remainder in the following month. Each month's units of ending inventory are equal to 130% of the next month's units of \begin{tabular}{lrr} \hline Month & \multicolumn{1}{c}{ Sales } & Units \\ \hline November & $429,000 & 14,300 \\ \hline December & 438,000 & 14,600 \\ \hline January & 432,000 & 14,400 \\ February & 414,000 & 13,800 \\ March & 435,000 & 14,500 \\ April & 444,000 & 14,800 \\ \hline \end{tabular} (a) X Your answer is incorrect