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The budgeted sales for the next four quarter are 192,000 $, 288,000 $, 228,000$, 336,000$, respectively. It is estimated that sales will be paid for as follows: 70% collected in the quarter of sales, and the remaining 30% collected in the following quarter, the amounts of cash received in the second quarter is: 324,000 345,600 .b 259,200.co 276,000.00