Kailua & Company is a legal services firm. All sales of legal services are billed to the client (no cash sales). Kailua expects that, on average, 20% will be paid in the month of billing, 50% will be paid in the month following billing, and 25% will be paid in the second month following billing. For the next 5 months the following sales billings are expected:

May $84,000

June 100,000

July 77,000

August 86,800

September 91,000

draft a schedule showing cash expected in payments on accounts receivable in August and September.