Mercer Company has the following sales for the first quarter of 2019

Sales on account are collected the month after the sale. The Accounts Receivable balance on January 1 is $13,000, the amount of December's sales on account. Calculate the cash receipts from customers for the first three months of 2019.

January February March Cash sales $ 11,250 $ 10,500 6,100 $ 14,900 13,600 10,100 Sales on account $ 21,750 $ 21,000 $ 23,700 Total sales January February March Total cash receipts from customers