Shown below are the budgeted sales for ABC Company for the next six months: Sales for Cash Sales on Account January $18,000 $ 70,000 February $15,000 $ 90,000 March $24,000 $120,000 April $19,000 $100,000 May $26,000 $130,000 June $14,000 $ 95,000 On average, 30% 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 20% is collected three months after the month of sale. Calculate ABC Company's budgeted accounts receivable at June 30.