ABC Corporation has the following sales collection policy: $25\%$ of the sales are received in the same month, $50\%$ of the sales are received in the first month after the sale. $20\%$ of the sales are received in the second month after the sale. The remainder are received in the third month after the sale: Suppose the company has the following expected sales: Jan $$50,000,$ Feb $$60,000,$ March $$70,000,$ April $$45,000,$ May $$66,000.$ Determine the cash collections for May.

Also upload your excel files showing your work.