A company sells a single product for $$20$ per unit. All sales are on account, with $60\%$ collected in the month of sale and $40\%$ collected in the following month. A schedule of cash collections for January through March of the coming year reveals the following receipts for the period.

$\backslash$table$[[,$Cash Recejpts$],[,$January.,February.,March$],[$December receivables,$$32,000,,],[$From January sales,$54,000,$$$36,000,],[$From February sales,,$66,000,$$$44,000$