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Oriole Instruments, a rapidly expanding electronic parts distributor, is formulating its plans for $2022.$ Mark Harris, the firm's director of marketing, has completed his $2022$ forecast and is confident that the company will meet or exceed sales estimates. The following sales figures show the growth that is expected and are the basis for planning in the other corporate departments:

January forecast sales $,$ February forecast sales $$3720000,$ March forecast sales $$3472000,$ April forecast sales $$3968000,$ may forecast sales $$4340000,$ June forecast sales $$4712000,$ July forecast sales $$4960000,$ August forecast sales $$4960000,$ September forecast sales $$5208000,$ October forecast sales $$5208000,$ November forecast sales $$4960000,$ December forecast sales $$5456000$

George Martin, assistant controller, is responsible for the cash flow projection, a critical element during a period of rapid expansion. She will use the following information in preparing her cash analysis:

$1.$ Oriole has experienced an excellent record in accounts receivable collection and expects this trend to continue. The company collects $50\%$ of billings in the month after the sale and $50\%$ in the second month after the sale. Uncollectible accounts are nominal and can be ignored in the analysis.

$2.$ The purchase of electronic parts is Oriole's largest expenditure; the cost of these items is equal to $60\%$ of sales. Oriole receives $40\%$ of the parts one month before it sells them and $60\%$ during the month of sale.

$3.$ Historically, Oriole has cleared $60\%$ of the accounts payable one month after it receives its purchases, and the remaining $40\%$ two months after.

$4.$ Hourly wages, including fringe benefits, depend on the sales volume; they are equal to $20\%$ of the current month's sales. The company pays these wages in the month incurred.

$5.$ General and administrative expenses are projected to be $$3,135,000$ for $2022.$ The composition of these expenses is given below. The company incurs all of these expenses uniformly throughout the year, except for property taxes. It pays the property taxes in four equal instalments in the last month of each quarter:

Salaries $$558,600$

Promotion $763,800$

Property taxes $285,000$

Insurance $421,800$

Utilities $399,000$

Depreciation $706,800$

Total: $$3,135,000$

$6.$ Oriole makes income tax payments in the first month of each quarter based on income for the prior quarter. The tax rate is $30\%.$ The net income for the first quarter of $2022$ is projected to be $$855,000.$

$7.$ Oriole has a corporate policy of maintaining an end$-$of$-$month cash balance of $$228,000.$ It invests or borrows cash monthly, as necessary, to maintain this balance.

$8.$ Oriole uses a calendar$-$year reporting period.

Prepare a schedule of Cash Receipts and Disbursements for Oriole Instruments, by month, for the second quarter of $2022.$ Be sure that all receipts, disbursements, borrowing, and investing amounts are presented on a monthly basis. Ignore the interest expense and income from borrowing and investing. $($Round answers to O decimal places, e$.$g$.125.)$

I need April, May, June, totals and explanations how entries were calculated

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