Budgeted sales in Allen Company over the next four months are given below. Budgeted Sales September $100,000 October $160,000 November $180,000 December $120,000 Twenty-five percent of the company's sales are for cash, and 75% are on account, Collections for sales on account follow a stable pattern as follows: 50% of a month's sales are collected in the month of sale. 30% are collected in the month following sale, and 15% are collected in the second month following sale. The remainder is uncollectible. Given these data, what should be cash collections for December?