Wentworth Products has projected the following sales for the coming year:

	Q1	Q2	Q3	Q4
Sales	$650	$740	$875	$805

Sales in the year following this one are projected to be 15 percent greater in each quarter.

a.	Assume that the company places orders during each quarter equal to 30 percent of projected sales for the next quarter. Assuming that the company pays immediately, what is the payables period? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)

b.	Calculate payments to suppliers assuming that the company places orders during each quarter equal to 30 percent of projected sales for the next quarter. Assume that the company pays immediately. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16)
c.	Calculate payments to suppliers assuming that the company places orders during each quarter equal to 30 percent of projected sales for the next quarter. Assume a 90-day payables period. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)
d.	Calculate payments to suppliers assuming that the company places orders during each quarter equal to 30 percent of projected sales for the next quarter. Assume a 60-day payables period. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)

		Q1	Q2	Q3	Q4
B.	Payment of Account
C.	Payment of Account
D.	Payment of Account