Shown below are the budgeted sales for ABC Company for the next six months: Sales for Cash Sales on Account January $27,000 $226,000 February $33,000 $299,000 March $21,000 $273,000 April $24,000 $241,000 May $38,000 $213,000 June $19,000 $201,000 On average, 14% of the sales on account are collected in the month of sale, 38% are collected in the month following sale, 43% are collected in the second month following sale, and the remaining 5% is collected three months after the month of sale. Part A.) Calculate the expected cash collections for April.

Part B.) Calculate ABC Company's budgeted accounts receivable at June 30.