$10$ points$]$ Caba$-9208$ Corporation's sales budget for the first half of the year is as follows:

Budgeted Sales

January $$110,000$

February $$200,000$

March $$200,000$

April $$250,000$

May $$200,000$

June $$270,000$

Total: $$1,230,000$

Sales are $20\%$ cash and $80\%$ on account. Sales on account are to be collected over a three$-$month period, with $25\%$ collected in the month of the sale, $55\%$ collected in the first month following the month of sale, and $20\%$ collected in the second month following the month of sale. What is the budgeted balance in the Accounts Receivable account as of June $30?$

Multiple Choice

$$182,000$

$$194,000$

$$148,500$

$$236,000$