27.13 The sales budget for your company in the coming year is based on a 20-percent quarterly growth rate with the first quarter projection at $100 million. In addition to this basic trend, the seasonal adjustments for the four quarters are 0, 10, 5, and 15 million dollars, respectively. Generally, 30 percent of the sales can be collected within the month and 50 percent in the following month; the rest of the sales are bad debt. All sales are credit sales. Compute the cash collections from sales for each quarter from the second to the fourth quarter.