Orion Corp is preparing a cash budget for the six months beginning 01 January. Shown below are the company’s expected collection pattern and the budgeted sales for each period.

Expected collection pattern:

65% collected in the month of sale

20% collected in the month after the sale

10% collected in the second month after the sale

4% collected in the third month after the sale

Budgeted Sales:

January $160,000

February $185,000

March $190,000

April $170,000

May $200,000

June $180,000

What would be the estimated total cash collection during April from sales accounts receivables?

Jan Feb Mar Apr May June

Sales 160,000 185,000 190,000 170,000 200,000 180,000