Shown below are the budgeted sales for ABC Company for the next six months: January February March April May June Sales for Cash $15,000 $18,000 $14,000 $26,000 $18,000 $24,000 Sales on Account $ 70,000 $ 80,000 $160,000 $120,000 $170,000 $105,000 On average, 35% of the sales on account are collected in the month of sale, 40% are collected in the month following sale, 10% are collected in the second month following sale, and the remaining 15% is collected three months after the month of sale. Calculate ABC Company's budgeted accounts receivable at June 30