Shown below are the budgeted sales for TysonCompany for the first five months of the current year. All sales are made on account. Budgeted Sales: January ??????? February- ??????? March- ??????? April-$43,700 May- $62,000. On average, 25% of the sales are collected in the month of sale, 20% are collected in the month following sale, 45% are collected in the second month following sale, and the remaining 10% is collected three months after the month of sale. Tyson Company had budgeted cash collections from customers of $46,847 in April and $63,115 in May. Tyson's budgeted accounts receivable at May 31 totaled $78,445. Calculate Tyson Company's budgeted sales in January and in March