Current Attempt in Progress Pharoah Landscaping Inc. is preparing its budget for the first quarter of $2022.$ The next step is to prepare a cash receipts schedule and a cash payments schedule. The following information has been collected: $1.$ Clients usually pay $50\%$ of their fee in the month when the service is provided, $40\%$ the next month, and $10\%$ in the second month after receiving the service. $2.$ Actual service revenues for $2021$ and expected service revenues for $2022$ are as follows: November $2021,$ $$91,000$; December $2021,\backslash$$$72,000$; January $2022,\backslash$$$111,000$; February $2022,\backslash$$$119,000$; and March $2022,\backslash$$$131,000.3.$ The company pays for purchases of landscaping supplies $($direct materials$)60\%$ in the month of purchase and $40\%$ the following month. Actual purchases for $2021$ and expected purchases for $2022$ are: December $2021,\backslash$$$15,000$; January $2022,$$$14,000$; February $2022,\backslash$$$16,000$; and March $2022,\backslash$$$20,000.$ determine the following balances at march $31,2022.$ accounts receivable $?,$ accounts pauable $?$