Fiscal Company has the following sales budget for the last six months of 2013:

July

$100,000

October

$90,000

August

80,000

November

100,000

September

110,000

December

94,000

Historically, the cash collection of sales 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 the sale, and

2% of sales are uncollectible.

A) What are the cash collections for September?

B) What is the ending balance of accounts receivable for September, assuming uncollectible balances are written off during the second month following the sale?