From the following data from MannaCorp Enterprise, calculate the receipts of accounts receivable for January, February and March 2021.

	ACTUAL		ESTIMATED
	November 2020	December 2020	January 2021	February 2021	March 2021
Credit Sales	$160,000	$85,000	$112,500	$87,400	$163,200

Credit sales are normally settled according to the following pattern:

25 per cent in the month of sale, 40 percent in the month following the sale and the remainder in the second month following the sale.