Please show formulas/calculations. Thanks!

Jackson Company has developed the following sales projections for the calendar year: May June July August September October $108,000 128,000 148,000 168,000 158,000 138,000 Normal cash collection experience has been that 50% of sales is collected during the month of sale and 45% in the month following the sale. The remaining 5% of sales are never collected. Jackson's budgeted cash collections for the third calendar quarter are