a) The amount of cash collected in March for Maryland Company from the sales made during March will be

168,000
140,000
308,000

b) Maryland Company's total cash receipts for the month of April will be

February 130,000
March 224,000
April 275,000
629,000

c) The purchase of merchandise that Maryland Company will need to make during February will be

Cost of merchandise needed to meet Feb sales 260,000

Add:Cost of desired ending inventory(given that it is 30% of March sales) 84,000
Less:Cost of beginning inventory 78,000
Cost of merchandise ( purchase)needed in Feb 266,000

d)The amount of cost of goods sold that will projected for the month of February will be

February sales x COGS % of the sales 260,000

e) The total cash disbursements for operating expenses (excluding cost of goods sold) during April will be

Variable Operating Expense(March sales) 70,000

Advertising 60,000
Salaries 90,000
Insurance 45,000
Property Taxes 120,000
385,000