Sales are budgeted at $500,000 for October. Of these sales, 35% will be for cash; the remainder will be credit sales. Forty percent of a months credit sales are collected in the month the sales are made, and the remaining 60% is collected in the following month. Accounts receivable at October 1 is $140,000. What is the amount of credit sales for the month of September, assuming the same sales and collection pattern occurs?