Shown below are the budgeted sales for ABC Company for the next five months. All sales are made on account. Budgeted Sales November ? December ? January ? February $57,000 March $44,000 On average, 18% of the sales are collected in the month of sale, 47% are collected in the month following sale, 23% are collected in the second month following sale, and the remaining 12% is collected three months after the month of sale. ABC Company had budgeted cash collections from customers of $61,852 in February and $54,390 in March. ABC's budgeted accounts receivable at March 31 was $60,350. Calculate ABC Company's budgeted sales in January and November.