Feemore Company has the following sales budget for the last six months of 2018:

July	$209,000		October	$188,000
August	160,000		November	203,000
September	201,000		December	183,000

Sales are immediately due, however, the cash collection ofsales, historically, has been as follows:

65% of sales collected in the month of sale,

25% of sales collected in the month following the sale,

8% of sales collected in the second month following thesale,

2%of sales are uncollectible

Required

a. What are the cash collections for September?

b. What is the ending balance of accounts receivable for the end of September, assuming uncollectible balances are written off at the end of the second month following the sale?