Dakota Fan, Inc., manufactures an inexpensive household fan that it sells to retailers for $20 per unit. All sales are on account, with 35 percent of sales collected in the month of sale and 65 percent collected in the following month. The data that follow were extracted from the companys accounting records.

	Dakota Fan maintains a minimum cash balance of $28,000. Total payments in January 20x1 are budgeted at $195,000.
	A schedule of cash collections for January and February of 20x1 revealed the following receipts for the period:

	Cash Receipts
	January			February
From December 31 accounts receivable	$	117,000
From January sales		80,000		$	121,000
From February sales					66,500

	March 20x1 sales are expected to total 10,000 units.
	Finished-goods inventories are maintained at 20 percent of the following months sales.
	The December 31, 20x0, balance sheet revealed the following selected figures: cash, $22,900; accounts receivable, $117,000; and finished goods, $22,950.

Required: 1. Determine the number of units that Dakota Fan sold in December 20x0 December sales units 2. Compute the sales revenue for March 20x1 Sales revenue 3. Compute the total sales revenue to be reported on Dakota Fan's budgeted income statement for the first quarter of 20x1. Total sales revenue 4. Determine the accounts receivable balance to be reported on the March 31, 20x1, budgeted balance sheet. Accounts receivable balance