Brooklyn Studio$$s sales are all made on account. The firm$$s collection experience has been that $28\%$ of a month$$s sales are collected in the month the sale is made, $48\%$ are collected in the month following the sale, and $22\%$ are collected in the second month following the sale. The sales forecast for the months of September through December is as follows:September$ $236,000$October$279,000$November$301,000$December$364,000$