Historically, 40% of Hat Heavens sales are in cash (e-transfer, to be precise), 30% are paid within 30 days, and the remaining 30% are paid within 60 days. (Some businesses used to take longer than 60 days, but Hat Heaven no longer deals with them.) Here is the six month sales forecast: October=90, November=170, December=80, January=150, February=190, March=180 Build a Receivables budget and tell me what receivables will be at the end of March.