Budgeted sales in Allen Company over the next four months are given below:

September October November December

Budgeted Sales $$210,000$ $$170,000$ $$190,000$ $$280,000$

$35\%$ of the company's sales are for cash, and $65\%$ are on account. Collections for sales on account follow a stable pattern as follows: $30\%$ of a month's credit sales are collected in the month of sale, $60\%$ are collected in the month following sale, and $5\%$ are collected in the second month following sale. The remainder is uncollectible. Given these data, what should be cash collections for December?