The Denver Corporation has forecast the following sales for the first seven months of the year:

January	$	23,000	May	$	23,000
February		25,000	June		29,000
March		27,000	July		31,000
April		33,000

Monthly material purchases are set equal to 30 percent of forecast sales for the next month. Of the total material costs, 40 percent are paid in the month of purchase and 60 percent in the following month. Labor costs will run $5,300 per month, and fixed overhead is $8,500 per month. Interest payments on the debt will be $4,300 for both March and June. Finally, the Denver salesforce will receive a 2.00 percent commission on total sales for the first six months of the year, to be paid on June 30.

Prepare a monthly summary of cash payments for the six-month period from January through June. (Note: Compute prior December purchases to help get total material payments for January.)