Judge Company's budgeted sales for the next five months are given below: January February March Budgeted Sales $133,000 $275,000 $347,000 $185,000 $265,000 April May 20% of Judge Company's sales are cash sales and the other 80% are sales on account. The sales on account are collected in the pattern: 22% collected in the month of sale 35% collected in the month following sale 27% collected in the second month following sale 11% collected in the third month following sale 5% collected four months after the month of sale Calculate Judge Company's budgeted accounts receivable balance at May 31