Swifty/Neff, Ltd. personalizes scrapbooks for customers, using their digital photographs. Each scrapbook sells for $45. Swifty/Neff collects cash at the time of sale from 30% of customers. Of the remaining sales, 75% are collected in the month of sale and 25% 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 $105,000 $95,000 $95,000 $97,000 $100,000 $110,000 Prepare Swifty/Neff's cash receipts budget for the second quarter. (Enter answers in necessary fields only. Leave other fields blank. Do not enter 0.) April May June Total Cash Recei Cash sales $ $ $ $ $ March sales April sales May sales June sales Totals $ $ $ Calculate the accounts receivable balance at the end of second quarter. Accounts Receivable balance at the end of second quarter $