Rooney Company, which expects to start operations on January 1, 2018, will sell digital cameras in shopping malls. Rooney has budgeted sales as indicated in the following table. The company expects a 12 percent increase in sales per month for February and March. The ratio of cash sales to sales on account will remain stable from January through March.

Sales	January	February	March
Cash sales	$34,000
Sales on account	108,000
Total budgeted sales	$142,000

Sales revenue