I need help with this question

The LaGrange Corporation had the following budgeted sales for the first half of the current year: Cash Credit Sales Sales January 70,000 $170,000 February 75,000 $190,000 March 27,000 $150,000 May 32,000 $220,000 $ $ $ April $ 22,000 $107,000 $ June $100,000 $ 10,000 The company is in the process of preparing a cash budget and must determine the expected cash collections by month. To this end, the following information has been assembled: Collections on sales: 50% in month of sale 40% in month following sale 10% in second month following sale The accounts receivable balance on January1 of the current year was $65,000, of which $47,000 represents uncollected December sales and $18,000 represents uncollected November sales. What is the budgeted accounts receivable balance on May 31