Eastern Auto Parts Incorporated has $15$ percent of its sales paid for in cash and $85$ percent on credit. All credit accounts are collected in the following month.

Assume the following sales:

January $ $65,000$

February $55,000$

March $100,000$

April $45,000$

Sales in December of the prior year were $$75,000.$

Prepare a cash receipts schedule for January through April.