ABC Inc. began operations in April of this year. It makes all sales on account, subject to the following collection pattern; 30% are collected in the month of sale; 60% are collected in the first month after sales; and 10% are collected in the second month after sale.

If sales for April, May, and June were $61,136, $81,877, and $73,123, respectively, what were the firm's budgeted collections for June?

(Please explain in detail and show all steps)