The Charella Coffee Company has projected the following quarterly sales amounts for the coming year:

	Q1	Q2	Q3	Q4
Sales	$820	$850	$930	$1010

1. Accounts receivable at the beginning of the year are $345. Charella has a 45-day collection period. Calculate cash collections in each of the four quarters by completing the following:

	Q1	Q2	Q3	Q4
Beginning receivables
Sales
Cash collections
Ending Receivables

1. Rework (a) assuming a collection period of 60 days.
2. Rework (a) assuming a collection period of 30 days.