Dayton has forecast sales to be $208,000 in February, $271,000 in March, $293,000 in April, and $311,000 in May. The average cost of goods sold is 65% of sales. All sales are made on credit and sales are collected 50% in the month of sale, 35% the month following and the remainder two months after the sale. What are budgeted cash receipts in May?