Kerwin Corporation has found that 70% of its sales in any given month are credit sales, while the remainder are cash sales. Of the credit sales, Kerwin Corporation has experienced the following collection pattern: November sales for last year were $90,000, while December sales were $120,000. Projected sales for the next three months are as follows: Requirement Prepare a cash collections budget for the first quarter, with a column for each month and for the quarter. (Round your answers to the nearest whole dollar.)