Copper Corporation has the following sales budget for the last six months of 2019: July $200,000, August 160,000, September 220,000, October $180,000, November 200,000, December 188,000. Historically, the cash collection of sales has been as follows: 65 percent of sales collected in month of sale, 25 percent of sales collected in month following sale, 8 percent of sales collected in second month following sale, and 2 percent of sales is uncollectable. Cash collections for September are