Sunland/Neff, Ltd. personalizes scrapbooks for customers, using their digital photographs. Each scrapbook sells for $46. Sunland/Neff collects cash at the time of sale from 30% of customers. Of the remaining sales, 68% are collected in the month of sale and 32% are collected in the month following the sale. The sales budget for the first six months of the year is as follows: January February March April May June Budgeted sales $128,200 $119,300 $111,400 $112,200 $120,700 $132,500 Prepare Sunland/Neff's cash receipts budget for the second quarter.

January $128,200 February $119,300 March $111,400 April $112,200 May $120,700 June $132,500 Budgeted sales Prepare Sunland/Neff's cash receipts budget for the second quarter. (Round answers to 0 decimal places, e.g. 5,275. Enter answers in necessary fields only. Leave other fields blank. Do not enter 0.) May June Total Cash Receipts April 33660 Cash sales T 36210 39750 39 109620 March sales 23394 23394 April sales 53407 23562 76969 0.00T May sales 57453 25347 82800 June sales 63070 63070 Totals 110461 110461 117225 1172251 128167 T 299083 299083 Calculate the accounts receivable balance at the end of second quarter. 27825 Accounts Receivable balance at the end of second quarter $