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

	September	October	November	December
Budgeted sales	$30,000	$91,000	$175,000	$115,000

20 percent of the company's sales are for cash and 80% are on account. Collections for sales on account follow a stable pattern as follows: 50% of a month's credit 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, cash collections for December should be: