Dayton has forecast sales to be $$205,000$ in February, $$270,000$ in March, $$290,000$ in April, and $$310,000$ in May. The average cost of goods sold is $60\%$ of sales. All sales are made on credit and sales are collected $50\%$ in the month of sale, $30\%$ the month following and the remainder two months after the sale. What are budgeted cash receipts in May?

$$267,000$

$$241,500$

$$161,250$

$$296,000$