The Hurley Company's actual November and December unit sales and estimated unit sales for the following four months as follows:

November - Actual	6,700
December - Actual	9,800
January - Estimated	6,200
February	8,900
March	6,600
April	7,100

The company's inventory policy is to hold enough inventory at the end of the month to meet 30% of next month's sales requirements. Each inventory item costs $1.75. Cash disbursement on purchases is made as follows: 40% is paid in the month of purchase and 60% is paid in the month following purchase.

Each items sells for $4.00 and cash collection patterns are as follows:

% of sales made for cash	20%
Credit sales are collected as follows -
In the month of sale	35%
In the month following sale	40%
In the second month following sale	23%
Uncollectible	2%

Required:

1. Estimate the purchases (in units) for the months of January through March.
2. Estimate the cash disbursements on purchases for the months of January through March. What is the accounts payable at the end of March?
3. Estimate the cash collections for the months of January through March. What is the accounts receivable at the end of March?