Berkner Corporation has found that 80% of its sales in any given month are credit sales, while the remainder are cash sales. Of the credit sales, Berkner Corporation has experienced the following collection pattern: 25% received in the month of the sale 50% received in the month after the sale 22% received two months after the sale 3% of the credit sales are never received November sales for last year were exist85,000, while December sales were exist110,000. Projected sales for the next three months are as follows: 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.)