Sunquest Wholesalers has found that $78\%$ of its sales in any given month are credit sales, while the remainder are cash sales. Of the credit sales, Sunquest Wholesalers has experienced the following collection pattern:

$24\%$ paid in the month of the sale.

$48\%$ paid in the month after the sale

$21\%$ paid two months after the sale

$7\%$ of the sales are never collected

November sales for last year were $$79,000,$ while December sales were $$121,500.$ Projected sales for the next three months are as follows:

$\backslash$table$[[$January sales $.,$$$,157,000],[$February sales,$$,122,000],[$March sales,.$$,178,000]]$

Requirement

Prepare a cash collections budget for the first quarter, with a column for each month and for the quarter.

Complete the following cash collections budget. $($Round your answers to the nearest whole dollar.$)$