The controller of Harrington Company estimates sales and production for the first four months of 2020 as follows: Sales January $28,600 900 February $36,800 1,400 March $46,200 2,200 April $25,900 2,600 Production in units Sales are 40% cash and 60% on account, and 60% of credit sales are collected in the month of the sale. In the month after the sale, 40% of credit sales are collected. It takes 4 kg of direct materials to produce a finished unit, and direct materials cost $5 per kg. All direct materials purchases are on account, and are paid as follows: 40% in the month of the purchase and 60% the following month. Ending direct materials inventory for each month is 40% of the next month's production needs. January's beginning materials inventory is 1,050 kg. Suppose that both accounts receivable and accounts payable are zero at 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 receivable balance % What is the direct materials inventory balance at the end of March? Direct materials inventory balance 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 change