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

	September		October		November		December
Budgeted sales	$100,000		$160,000		$180,000		$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 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: