Green Lighting Supply plans inventory levels (at cost) at the end of each month as follows:

May, $271,000; June, $226,000; July, $209,000; and August, $241,000.

Sales are expected to be June, $449,000; July, $359,000; and August, $306,000. Cost of goods sold is 65% of sales.

Purchases in April were $258,000 and in May they were $188,000. Payments for each month’s purchases are made as follows: 15% during that month, 70% the next month, and the final 15% the next month.

Prepare budget schedules for June, July, and August for purchases and for disbursements for purchases.