Shown below are the expected sales for ABC Company:

Sales for Cash Sales on Account

January $22,000 $118,000

February $19,000 $146,000

March $26,000 $133,000

April $21,000 $127,000

On average, 65% of the sales on account are collected in the

month of sale, 27% are collected in the month following sale,

and the remaining 8% are collected two months after the month

of sale.

Calculate ABC Company's budgeted accounts receivable at

April 30.