Audrey has forecast sales to be $207,000 in February $272,000 in March, $292,000 in April, and $312,000 in May. The average cost of goods sold is 60% of sales. All sales are made on credit and sales are collected 50% in the month of sale, 30% the month following and the remainder two months after the sale. What is the budgeted Accounts Receivable balance on May 31