Juan Corporation is preparing a cash budget for the six months beginning January 1. Shown below are the company's expected collection pattern and the budgeted sales for the period. Expected collection pattern: 65% collected in the month of sale 20% collected in the month after sale 10% collected in the second month after sale 4% collected in the third month after sale 1% uncollectible Budgeted sales: The estimated total cash collections during April from sales and accounts receivables would be (CMA adapted): $155,900 $167,000 $171,666 $ 173,400