Zisk Company purchases direct materials on credit. Budgeted purchases are April, $$96,000$; May, $$126,000$; and June, $$136,000.$ Cash payments for purchases are: $70\%$ in the month of purchase and $30\%$ in the first month after purchase. Purchases for March are $$86,000.$

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