Suppose Amman real estate company plans to sell two apartments each month during the first quarter of 2021. The average apartments price is JOD 100,000. Amman real estate company expected that one of the apartments would be sold on the account each month and the company will collect its price in the following month. The beginning account receivable in 2021 first quarter is zero. How much the sales budget for the 2021 first quarter, and what is the expected account receivable amount on 30 March 2021?