Vaughn Landscaping Inc. is preparing its budget for the first quarter of $2022.$ The next step in the budgeting process is to prepare a cash receipts schedule and a cash payments schedule. To that end, the following information has been collected.

Clients usually pay $60\%$ of their fee in the month that service is performed, $30\%$ the month after, and $10\%$ the second month after receiving service.

Actual service revenue for $2021$ and expected service revenues for $2022$ are November $2021,$ $$99,200$; December $2021,$ $$111,600$; January $2022,$ $$124,000$; February $2022,$ $$148,800$; and March $2022,$ $$173,600.$

$($a$)$

Prepare the following schedules for each month in the first quarter of $2022$ and for the quarter in total:

$(1)$ Expected collections from clients.

$(2)$ Expected payments for landscaping supplies.

$($b$)$

Determine the following balances at March $31,2022$ :

$(1)$ Accounts receivable $

$(2)$ Accounts payable $