Assume a company is preparing a budget for its first three months of operations. During the months of January, February, and March, it expects credit sales of $$45,000,$$$63,000,$ and $$70,000,$ respectively. The company expects to collect $45\%$ of its credit sales in the month of the sale, $35\%$ in the following month, and the remaining $20\%$ in the second month following the sale.

A$.$ What amount of cash collections from credit sales would the company include in its cash budget for the month of March?

B$.$ What is the budgeted accounts receivable balance at the end of March?