Shown below are budgeted sales for ZZ$,$ In C$.$:

January

February

March

April

May

Budgeted Sales

$$240,000$

$$310,000$

$$180,000$

$$294,000$

$10\%$ of the company's sales are cash sales and $90\%$ of the

company's sales are made on account. The s ales on account

are collected in the pattern $25\%$ in the mo nth of sale,

$15\%$ in the month following sale, $55\%$ in th e second month

following sale, and the final $5\%$ is collec ted in the third month following sale.

ZZ$,$ Inc. $\text{'}$s budgeted accounts receivable at

Mav $31$ was $$258,660.$

Calculate the budgeted sales in May.