Berkner Corporation has found that 60% of its sales in any given month are credit sales, while the November sales for last year were $80,000, while December sales were $130,000. Projected remainder are cash sales. Of the credit sales, Berkner Corporation has experienced the following sales for the next three months are as follows: collection pattern: 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.)