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

	Q1	Q2	Q3	Q4
Sales	$8,190	$9,960	$9,360	$7,860

a. Accounts receivable at the beginning of the year are $3,960. 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	8,190	9,960	9,360	7,860
Cash collections
Ending receivables	$	$	$	$

b. Accounts receivable at the beginning of the year are $3,960. 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	8,190	9,960	9,360	7,860
Cash collections
Ending receivables	$	$	$	$

c. Accounts receivable at the beginning of the year are $3,960. 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	8,190	9,960	9,360	7,860
Cash collections
Ending receivables	$	$	$	$

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