16.7. Integrated Health Associates (IHA) is in the process of preparing a cash budget for December. IHA had the following results for the past three months:

September:

Net Pt Service Rev. $150,000

Amount of the Month's Revenue Still Uncollected (i.e., in Accounts Receivable) at the End of November: $_______

October:

Net Pt Service Rev. $120,000

Amount of the Month's Revenue Still Uncollected (i.e., in Accounts Receivable) at the End of November: $12,000

November:

Net Pt Service Rev. $180,000

Amount of the Month's Revenue Still Uncollected (i.e., in Accounts Receivable) at the End of November: $54,000

IHA has no uncollected accounts. In December, IHA is expecting $200,000 in net patient service revenue. If IHA expects the same pattern of cash collection as in previous months, what should be budgeted for total cash collections in December in IHA's cash budget?