Yeaman Company budgeted direct materials purchases of $$192,250$ in January and $$139,100$ in February. Assume Yeaman Company pays for direct materials purchases $40\%$ in the month of purchase and $60\%$ in the month after purchase. The Accounts Payable balance on January $1$ is $$70,000.$ 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$],[,192250,139100],[,,],[$Cash Payments,January,February$],[$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,,$]]$