Usmaan Company budgeted direct materials purchases of $$96,505$ in January and $$115,245$ in February. Assume Usmaan Company pays for direct materials purchases $50\%$ in the month of purchase and $50\%$ in the month after purchase. The Accounts Payable balance on January $1$ is $$25,000.$ Prepare a schedule of cash payments for purchases for January and February, including the calculation for the Accounts Payable balance on February $28.$ Round to the nearest dollar.

Begin by computing the total cash payments for direct materials for January and February. Then, compute the Accounts Payable balance at February $28.($Round all amounts you enter into the budget to the nearest whole dollar. If an input field is not used in the table leave the input field empty; do not enter a zero $)$

Cash Payments

$\backslash$table$[[$Total direct materials purchases,January,February$],[,,],[$Cash Payments,,$],[$Direct Materials:,,$],[$Accounts Payable balance, January $1,,],[$Jan$-$Jan. direct material purchases paid in Jan.,,$],[$Jan$\_-$Jan. direct material purchases paid in Feb.,,$],[$Feb$\_-$Feb. direct material purchases paid in Feb.,,$],[$Total payments for direct materials,,$]]$

Use the photo attached