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

	Q1			Q2			Q3			Q4
Sales	$	810		$	840		$	920		$	980

a. Accounts receivable at the beginning of the year are $400. The company 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. A negative answer should be indicated by a minus sign.)

	Q1			Q2			Q3			Q4
Beginning receivables	$			$			$			$
Sales		810			840			920			980
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. A negative answer should be indicated by a minus sign.)

	Q1			Q2			Q3			Q4
Beginning receivables	$			$			$			$
Sales		810			840			920			980
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. A negative answer should be indicated by a minus sign.)

	Q1			Q2			Q3			Q4
Beginning receivables	$			$			$			$
Sales		810			840			920			980
Cash collections
Ending receivables	$			$			$			$