St. Germaine Corporation has found that 70% of its sales in any November sales for last year were $90,000, while December given month are credit sales, while the remainder are cash sales sales were $115,000. Projected sales for the next three months Of the credit sales, St. Germaine Corporation has experienced the are as follows following collection pattern: January sales 160,000 20% paid in the month of the sale February sales 120,000 40% paid in the month after the sale March sales 165,000 22% paid two months after the sale Requirement Prepare a cash collections budget for the first quarter, with a 18% of the sales are never collected column for each month and for the quarter. (Round your answers to the nearest whole dollar.)