J. Los Clothiers has forecast credit sales for the fourth quarter of the year:

Fourth Quarter
September (actual)	$ 66,000
October	$ 56,000
November	51,000
December	76,000

Experience has shown that 30 percent of sales are collected in the month of sale, 65 percent are collected in the following month, and 5 percent are never collected.

Prepare a schedule of cash receipts for J. Los Clothiers covering the fourth quarter (October through December).