Judge Company's budgeted sales for the next five months are given below (assume all sales are made on account): Budgeted Sales January $155,000 February $272,000 March $??????? April $180,000 May $235,000 Judge Company's sales 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 16% collected in the third month following sale Judge Company's budgeted accounts receivable at April 30 was $330,980. Calculate Judge Company's budgeted cash collections for May.