Nguyen Company's sales are 30% in cash and 70% on credit. Sixty % (60%) of the credit sales are collected in the month of sale, 25% in the month following sale, and 12% in the second month following sale. The remaining 3% is uncollectible. The following are budgeted sales data:

January February March April

Total Sales ............... $60,000 $ 70,000 $50,000 $30,000

Total cash receipts in April would be budgeted to be: Answer: ______________