Zisk Company purchases direct materials on credit. Budgeted purchases are April, $$87,000$; May, $$117,000$; and June, $$127,000.$ Cash payments for purchases are: $70\%$ in the month of purchase and $30\%$ in the first month after purchase. Purchases for March are $$77,000.$

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,$$,87,000,$$$,117,000,$$$,127,000],[$Cash payments for:$],[$Current period purchases$],[$Prior period purchases$],[$Total cash payments,,,,,,$]]$