Eastern Auto Parts Incorporated has $20$ percent of its sales paid for in cash and $80$ percent on credit. All credit accounts are collected in the following month.

Assume the following sales:

January $ $78,000$

February $68,000$

March $113,000$

April $58,000$

Sales in December of the prior year were $$88,000.$

Prepare a cash receipts schedule for January through April.