Acme Company is preparing a budget for the first three months of the year. Acme collects $25\%$ of its accounts receivable in the month of the sale and $75\%$ in the month following the sale. Sales on account are budgeted at $$350,000$ for January, and cash collections from sales on account are budgeted at $$388,000$ for February. What are the budgeted sales on account for the month of February?

$$502,000$

$$463,500$

$$386,500$

$$348,000$

None of the above