The Torrey Pine Corporations purchases from suppliers in a quarter are equal to 75 percent of the next quarters forecast sales. The payables period is 60 days. Wages, taxes, and other expenses are 20 percent of sales, and interest and dividends are $90 per quarter. No capital expenditures are planned. Projected quarterly sales are shown below.

	Q1	Q2	Q3	Q4
Sales	$1,970	$2,315	$1,930	$1,740

	Q1	Q2	Q3	Q4
Payment of Accounts			1533.75
Wages, taxes, other expenses	394.00	463.00	386.00	348.00
Long-term financing expenses	90.00	90.00	90.00	90.00
Total			2,009.75

Sales for the first quarter of the following year are projected at $2,380. Calculate the companys cash outlays by completing the chart below:

	Q1	Q2	Q3	Q4
Payment of accounts
Wages, taxes, other expenses
Long term financing expenses (interest & dividends)
Total