The Accounts Payable Department has advised Brookes Inc. that they expect to pay for Direct Materials 50% in the period of purchase and 50% in the next period. Accounts Payable beginning balance is provided.

• Please prepare the Schedule of Expected Cash Disbursements for Materials.

Schedule of Expected Cash Disbursements for Materials
	Quarter 1	Quarter 2	Quarter 3	Quarter 4	Year
Accounts Payable, beginning balance	$25,800				25,800
First quarter purchases
Second quarter purchases
Third quarter purchases
Fourth quarter purchases
Total cash disbursements