Zisk Company purchases direct materials on credit. Budgeted purchases are April, $$86,000$; May, $$116,000$; and June, $$126,000.$ Cash payments for purchases are: $70\%$ in the month of purchase and $30\%$ in the first month after purchase. Purchases for March are $$76,000.$

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

ZISK COMPANY

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