Frank's Sporting Goods projects sales for the second quarter of $20$X$5$ to be as follows:

April $$100,000$ May $$120,000$ June $$110,000$

Ten percent of Frank's sales are for cash, $70\%$ of accounts receivable are collected one month following the sale, and the rest are collected two months following the sale. January sales were $$40,000,$ February sales were $$60,000,$ and March sales were $$80,000.$

A$)$ Prepare a monthly schedule of cash receipts for the second quarter of $20$X$5.$

B$)$ What is the balance in accounts receivable at the end of June?