Vivian Books buys books and magazines directly from publishers and distributes them to grocery stores. The wholesaler expects to purchase the following inventory. April May June Required purchases (on account) $107,000 $127,000 $139,000 Vivian Books's accountant prepared the following schedule of cash payments for inventory purchases. Vivian Books's suppliers require that 85 percent of purchases on account be pald in the month of purchase; the remaining 15 percent are paid in the month following the month of purchase. Required a. Complete the schedule of cash payments for inventory purchases by filling in the missing amounts. Schedule of Cash Payments for Inventory Purchases April May June Payment for current accounts payable 90,950 7,000 Payment for previous accounts payable Total budgeted payments for inventory $ 97,950 b. Determine the amount of accounts payable the company will report on its pro forma balance sheet at the end of the second quarter. Accounts payable