Yogi Company budgeted direct materials purchases of $191,640 in January and $139,770 in February. Assume Yogi 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 $75,000. 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 Total direct materials purchases 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 January February January February