Avery Company projects the following sales for the first three months of the year: $ 10 comma 600 in January; $ 10 comma 200 in February; and $ 16 comma 300 in March. The company expects 60% of the sales to be cash and the remainder on account. Sales on account are collected 50% in the month of the sale and 50% in the following month. The Accounts Receivable account has a zero balance on January 1. Round to the nearest dollar