Berkner Corporation has found that 60% of its sales in any given month are credit sales, while the November sales for last year were $105,000, while December sales were $125,000. Projected remainder are cash sales. Of the credit sales, Berkner Corporation has experienced the following collection pattern: sales for the next three months are as follows: 25% received in the month of the sale 50% received in the month after the sale 20% received two months after the sale 5% of the credit sales are never received 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.)