The controller of Harrington Company estimates sales and production for the first four months of 2020 as follons: Sales Production in units January $27,200 1,000 February $40,000 1.500 March $53,500 1,900 April $27,500 2,600 Sales are 10% cash end 60% on account, end 60% of credit seles are collected in the month of the sale. In the month after the sele, 10% of credit sales are collected. It takes 1 kg of direct materials to produce a finished unit, and direct materials oust $5 per kg. All direct materials purchases are an account, and are paid as follows: 4095 in the manth of the purchase and the following manth. Ending direct materials inventory for each month is 40% af the next month's production ncccs. January's beginning materials inventory is 1,140 kg. Suppose thel both accounts receivable and accounts payable are zero et the beginning of January. What are the total cash sales for the January-March Quarter? Total cash sales What is the accounts receivable balance at the end of March? Accounts receivahle balance What is the direct materials inventory balance at the end of March? Direct materials inventory balance kg What are the materials purchases costs for February? Material purchases for February What are cash payments on account for February? Cash payments on account + What is the ending balance in accounts payable for March? Ending balance in accounts payable What is the change in the cash balance for the period January-March? Cash balance changes