Yem Company budgeted direct materials purchases of $192,780 in January and $138,610 in February. Assume Yem pays for direct materials purchases 70% in the month of purchase and 30% in the month after purchase. The Accounts Payable balance on January 1 is $45,000. Prepare a schedule of cash payments for purchases for January and February. 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 January February 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