Zisk Company purchases direct materials on credit. Budgeted purchases are April, $$92,000$; May, $$122,000$; and June, $$132,000.$ Cash payments for purchases are: $70\%$ in the month of purchase and $30\%$ in the first month after purchase. Purchases for March are $$82,000.$

Prepare a schedule of cash payments for direct materials for April, May, and June.

$\backslash$table$[[$ZISK COMPANY$],[$Schedule of Cash Payments for Direct Materials,,$],[,$April,May,June,$],[$Materials purchases,,,,$],[$Cash payments for:,,,,$],[,,,,],[,,,,],[$Total cash payments,,,,$]]$