Q1 BB Corp sells waterproof winter jackets. Sales are 20% cash sales and 80% credit sales (A/R). Of the credit sales, BB noted that 25% pay in the same month as the sale, 55% pay the month after the sale and 15% pay two months after the sale (5% of the credit sales are never collected in cash). Last year (2022), November sales were $90,000 and December sales were $100,000. Forecasted 2023 sales are shown below. Prepare the cash collections budget for the first quarter (Q1 2023), showing a column for each month (Jan, Feb, March) and a totals column for Q1. January $150,000 February $140,000 March $180,000