Yogi Company budgeted direct materials purchases of $$191,440$ in January and $$138,230$ in February. Assume Yogi pays for direct materials purchases $90\%$ in the month of purchase and $10\%$ in the month after purchase. The Accounts Payable balance on January $1$ is $$60,000.$ 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.$)$