Backpack Pros has budgeted sales in units for the second quarter of the year as follows:

	April	May	June
Sales (Units)	100,000 Units	80,000 Units	120,000 Units

All units are sold on account for $10 each. Cash collections from sales are budgeted at 60% in the month of sale, 30% in the month following the month of sale, and the remaining 10% in the second month following the month of sale. Accounts receivable on April 1 totalled $500,000 ($90,000 from February's sales and the remainder from March). Required: a) Prepare a schedule for each month showing budgeted sales for Backpack Pros.

b) Prepare a schedule for each month showing budgeted cash receipts for Backpack Pros.