A cash collection pattern follows as: 30% in the month of sale, 50% in the next month, 18% in the second month after the sale, and 2% uncollectible. Accounts receivable on January 1, 2020 is $40,000 and only represents sales from December, the first month in which the company was in business. The forecast sales for the first half of 2000 is: January $100,000 April $140,000 February 90,000 May 150,000 March 120,000 June 160,000 Cash collections expected during the month of February = $