Budgeted Cash Receipts

Varsity Co. is preparing its cash budget for the month of May. The following information on accounts receivable collections is available from Varsity's past collection experience:

Current month's sales	12%
Prior month's sales	75%
Sales two months prior to current month	6%
Sales three months prior to current month	4%
Cash discounts taken	2%
Doubtful accounts	1%

Credit sales are as follows:

May - estimated	$100,000
April	$90,000
March	$80,000
February	$95,000

What are the estimated collections of accounts receivable for May?

A step-by-step on how to solve the problem would be super helpful; a traditional method without using Excel or other computer programs would be appreciated, as we don't have access to those amenities for this class. Thank you!