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This answer is calculated based on credit sales only, and not total sales. See the correct answer for a complete explanation.
In December the cash payments will be for 25% of the purchases made in December and for 75% of the purchase made in November. December purchases are for the budgeted January sales and are equal to $168,000 ($240,000 total January sales × 70% COGS). Thus, 25% of the December purchases is $42,000 ($168,000 × 25%). November purchases were for the December sales and are equal to $322,000 ($460,000 total December sales × 70% COGS). Thus, 75% of November purchases is $241,500 ($322,000 × 75%). Adding these two cash payments together, we get a total cash payment in December of $283,500 ($42,000 + $241,500).
This is the amount of purchases in December (of which only 25% are actually paid in December). See the correct answer for a complete explanation.
This is purchases valued at the sales price, not the cost of goods sold (70% of purchased price). See the correct answer for a complete explanation.