Syndergaard Company makes a special model of baseball shoes that are designed only for pitchers. The company has budgeted sales revenue for the upcoming months as follows:

February	$ 609,000
March	624,000
April	654,000
May	679,000

Assume that 70 percent of the sales are credit sales, and the remainder are cash sales. Credit sales are collected 40percent in the month of sale, 50percent in the month following the sale, and 10percent in the second month following the sale.

Required

1. Compute Syndergaard's budgeted cash receipts for April.

Note: Do not round intermediate calculations.

1. Compute Syndergaard's budgeted cash receipts for May.

Note: Do not round intermediate calculations.

1. Compute Syndergaard's expected accounts receivable balance at May 31.

Note: Do not round intermediate calculations.