Cash flow forecasts AND AN OPENING STATEMENT OF FINANCIAL POSITION

Q.) You might be given a cash flow forecast question in which you are required to analyse an opening statement of financial position to decide how many outstanding accounts receivable will pay what they owe in the first few months of the cash flow forecast period, and how many outstanding accounts payable must be paid.

Suppose that a statement of financial position as at 31 dec 2014 shows accounts receivable of $150,000 and trade accounts payable of $60,000.The following information is relevant.
*1 and half months credit is taken from trade accounts payable
*Sales and material purchases were both made at even monthly rate
Lets try to ascertain the month 2015 in which the accounts receivable will eventually pay and the accounts payable will be paid.
SOLUTION:
(B) Since accounts payable are paid after one and half months, the statement of financial position accounts payable will be paid in jan and the first half of feb 2015, which means that flow forecasted payments will be as follows.
In jan (purchases in 2nd half of nov and 1st half of dec 2014) $40,000
In feb (purchases in 2nd half of dec 2014) $20,000
Total accounts payable in the statement of financial position 60,000

(the accounts payable of $60,000 represent 1 and half months purchases, so that purchases in 2014 must be $40,000 per month, which is $20,000 per half month)