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

	Q1	Q2	Q3	Q4
Sales	$7,830	$9,630	$9,030	$7,530

Required:

a. Accounts receivable at the beginning of the year are $3,630. 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 the nearest whole number, e.g., 32.)

Q1

Q2

Q3

Q4

Beginning receivables

$

$

$

$

Sales

7,830

9,630

9,030

7,530

Cash collections

Ending receivables

$

$

$

$

b. Accounts receivable at the beginning of the year are $3,630. The company has a 60-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 the nearest whole number, e.g., 32.)

Q1

Q2

Q3

Q4

Beginning receivables

$

$

$

$

Sales

7,830

9,630

9,030

7,530

Cash collections

Ending receivables

$

$

$

$

c. Accounts receivable at the beginning of the year are $3,630. The company has a 30-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 the nearest whole number, e.g., 32.)

	Q1	Q2	Q3	Q4
Beginning receivables	$	$	$	$
Sales	7,830	9,630	9,030	7,530
Cash collections
Ending receivables	$	$	$	$