Royal Cigar Company is preparing a budget for cash collections. Its sales for November and December are estimated as $175,000 and $202,000, respectively. Past practice indicates that sales in any given month are collected as follows: month of sale, 80%; month following the month of sale, 15% ; uncollectible accounts, 5%. The company allows a 2% discount for cash collections in the month of sale. What is the net cash estimated to be collected in December?