Oak Furniture provided the following information relevant to its sales for December 2013 and the first quarter of 2014:

	Dec. 2013	Jan. 2014	Feb. 2014	March 2014
	(Actual)	(Budgeted)	(Budgeted)	(Budgeted)
Credit sales	$51,000	$131,000	$146,000	$101,000
Cash sales	$18,000	$ 16,000	$ 21,000	$ 3,000

Based on the company's collection history, 6% of credit sales are uncollectible, 37% are collected in month of sale and the remainder collected in the following month. Cash collections in January from December 2013 credit sales would be:

$24,000.

$32,130.

$19,860.

$29,070.