26. At the offices of Drs. Lewis and King, the total accounts receivable at the end of May is $100,000 and the monthly receipts total is $75,000; the total accounts receivable at the end of June is $82,000 and the monthly receipts total is $31,000; the total accounts receivable at the end of July is $86,000 and the monthly receipts total is $20,000; the total accounts receivable at the end of August is $93,000 and the monthly receipts total is $45,000.