Zisk Company purchases direct materials on credit. Budgeted purchases are April, $$97,000$; May, $$127,000$; and June, $$137,000.$ Cash payments for purchases are: $75\%$ in the month of purchase and $25\%$ in the first month after purchase. Purchases for March are $$87,000.$

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,,$],[$Materials purchases,April,May,June,$],[$Cash payments for:,,,,$],[,,,,],[,,,,],[$Total cash payments,,,,$]]$