Bay City Bikes makes one model of bicycle, the BCB. Budgeted sales for 2021 are 4,800 bikes (evenly spread throughout the year at 400 bikes/month). Beginning Accounts Receivable is $5,000. Sales revenues are collected in the month AFTER the sale. Accounts receivable on Jan. 1 are collected in January. Bikes are sold to local bike shops at $275 / bike. BCB collects $ from receivables and sales during the year. Beginning inventory is 200 bikes. Target ending inventory is 550 bikes. Targeted bicycle production for 2021 is bicycles. Bicycle wheels are purchased at $21/wheel. Beginning wheel inventory is 450. Target ending wheel inventory is 300. Wheels are paid for in the month purchased. There are no Accounts Payable at the start of the year. BCB needs to buy wheels this year, which will result in cash outflow of $