Pat$$s Mediterranean Restaurant is preparing its budgeted balance sheet for the coming year. The cash receipts budget indicates that net sales in the fourth quarter of $2022$ are $$36,000.$ Pat expects $25\%$ of these sales to be cash. Of the credit sales, it expects $80\%$ to be collected in the quarter of the sale and $20\%$ to be collected in the following quarter. What amount will Pat report as accounts receivable on the budgeted balance sheet at December $31,2022.$

Select answer from the options below

$$9,000$

$$5,400$

$$1,800$

$$7,200$