Oakton Furniture provided the following information relevant to its sales for December Year 1 and the first quarter of Year 2: Dec. Year Jan. Year 2 Feb. Year 2 Mar. Year 2 1 Credit sales Cash sales (Actual) $56,000 $13,000 (Budgeted) $ 136,000 $ 21,000 (Budgeted) $ 151,000 $ 26,000 (Budgeted) $ 106,000 $ 8,000 Based on the company's collection history, 42% of credit sales are collected in month of sale, and the remainder is collected in the following month. Cash collections in January from December credit sales would be