Bentfield Corporation has found that 60% of its sales in any given month are credit sales, while the remainder are cash sales. Of the credit sales,

Bentfield Corporation has experienced the following collection pattern:

20% received in the month of the sale

40% received in the month after the sale

24% received two months after the sale

16% of the credit sales are never received

...

November sales for last year were $95,000,

while December sales were $110,000. Projected sales for the next three months are as follows:

January sales. . . . . . . . . . . . . . .	$165,000
February sales. . . . . . . . . . . . . .	$120,000
March sales. . . . . . . . . . . . . . . . .	$170,000

Requirement

Prepare a cash collections budget for the first quarter, with a column for each month and for the quarter. (Round your answers to the nearest whole dollar.)