Cash flow of accounts receivable. Myers and Associates, a famous law firm in California, bills its clients on the first of each month. Clients pay in the following fashion: $40\%$ pay at the end of the first month, $30\%$ pay at the end of the second month, $20\%$ pay at the end of the third month, $5\%$ pay at the end of the fourth month, and $5\%$ default on their bills. Myers wants to know the anticipated cash flow for the first quarter of $2015$ if the past billings and anticipated billings follow this same pattern. The actual and anticipated billings are as follows:

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$\backslash$table$[[$Fourth Quarter Actual Billings,First Quarter Anticipated Billings,$],[$Oct$.,$Nov.,Dec.,Jan.,Feb.,Mar.$],[$$$217,000,$$$173,000,$$$152,000,$$$189,000,$$$205,000,$$$215,000$