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

	Q1			Q2			Q3			Q4
Sales	$	780		$	810		$	890		$	970

a.

Accounts receivable at the beginning of the year are $370. Litzenberger has a 45-day collection period. Calculate cash collections in each of the four quarters by completing the following: (Do not round intermediate calculations and round your answers to 2 decimal places (e.g., 32.16). Negative amounts should be indicated by a minus sign.)

	Q1		Q2		Q3		Q4
Beginning receivables	$		$		$		$
Sales	780		810		890		970
Cash collections
Ending receivables	$		$		$		$

b.	Recalculate the cash collections with a collection period of 60 days. (Do not round intermediate calculations and round your answers to 2 decimal places (e.g., 32.16). Negative amounts should be indicated by a minus sign.)

	Q1		Q2		Q3		Q4
Beginning receivables	$		$		$		$
Sales	780		810		890		970
Cash collections
Ending receivables	$		$		$		$

c.	Recalculate the cash collections with a collection period of 30 days. (Do not round intermediate calculations and round your answers to 2 decimal places (e.g., 32.16). Negative amounts should be indicated by a minus sign.)

	Q1		Q2		Q3		Q4
Beginning receivables	$		$		$		$
Sales	780		810		890		970
Cash collections
Ending receivables	$		$		$		$