Gardner Company expects sales for October of $$252,000.$ Experience suggests that $40\%$ of sales are for cash and $60\%$ are on credit. The company collects $50\%$ of its credit sales in the month of sale and $50\%$ in the month following sale. Budgeted Accounts Receivable on September $30$ is $$69,000.$ What is the amount of Accounts Receivable on the October $31$ budgeted balance sheet?