Answer and Explanation:
The preparation of a schedule of budgeted cash payment for the three months i.e April, may and June is presented below:
Particulars                         April           May                June  
Purchase                          $99,000    $129,000        $139,000  
Payment made in 
Latest Month (70%)       $69,300    $90,300          $97,300  
Payment made in 
Next Month (30%)            $29,700     $38,700         $41,700  
                                     Cash Disbursements  
Particulars                        April             May                  June  
Payment made in  
Current Month (70%)      $69,300       $90,300          $97,300  
Add: 
Last Month 
Purchases       (30%)       $41,000        $29,700          $38,700  
Budgeted 
Cash Payments                $110,300      $120,000        $136,000