Benton Company's sales budget shows the following expected total sales: Month Sales January $ 23,000 February $ 27,000 March $ 32,000 April $ 43,000 The company expects 70% of its sales to be on account (credit sales). Credit sales are collected as follows: 25% in the month of sale, 69% in the month following the sale with the remainder being uncollectible and written off. The total cash receipts during April would be: