At the bottom in the photo, the question calls for the 12/31 Accounts Receivable. The correct answer is for November credit sales are $31,224.38, and for December credit sales $150,491.25. I need to know how this is so. Can someone please explain this to me step by step, and excel formulas please? Thank you!

		Pete Sarino's Inc
		Sales Budget
		For the Quarter Ended December 31
	Oct	Nov	Dec	Quarter				Aug	Sep
Budgeted unit sales	57,000	61,000	63,000	181,000.00				58,000	51,000
Selling price per unit	$4.55	$4.55	$4.55					$4.45	$4.45
Total Sales	$259,350.00	$277,550.00	$286,650.00	823,550.00				$258,100.00	$226,950.00

About 25% of sales are for cash and 75% are on credit. Of the credit sales, 30% are collected in the month of the sale, 55% are collected in the month following the sale, and 15% are collected in the second month following the sale.
Instructions: Prepare Schedule of Expected Cash Collections and determine the accounts receivable balance at the end of December. Where necessary, carry computations to two decimal places.

E H What is the accounts receivable balance for November and December? Please show step-by-step Instructions. Thanks! Pete Sanno's Inc Schedule of Expected Cash Collections For the Quarter Ended December 31 October November December Quarter Cash sales 64,847.50 69,387.50 71,662.50 5 205,867.50 Credit sales 181,005.88 5 194,952.50 208, 162.50 584,131.28 Total cash collections 245,841.38 S 264,350.00 S 279,825.00 790,019.38 Oct Collections Nov Collections Dec Collections Aup 5 29,036.25 Sep 5 25,531.88 Oct $ 29.176.83 Sep $ 93,616.88 Oct $ 106,981.88 Nov $ 114,459 8 Oct $ 58,353.75 Nov $ 62,448.75 Dec $ 64,496.25 $ 181,006.8B $ 194,962.50 $ 208,162.50 From Nov credit sales From Dec credit sales Total AR 12/31 Accounts Receivable = 5 S S