Campbell Pointers Corporation expects to begin operations on January 1, Year 1; it will operate as a specialty sales company that sells laser pointers over the Internet. Campbell expects sales in January Year 1 to total $320,000 and to increase 20 percent per month in February and March. All sales are on account. Campbell expects to collect 67 percent of accounts receivable in the month of sale, 22 percent in the month following the sale, and 11 percent in the second month following the sale. Required Prepare a sales budget for the first quarter of Year 1. Determine the amount of sales revenue Campbell will report on the Year 1 first quarterly pro forma