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Evan's Gallery prepared the following sales budget for the first six months of 2018 Month January February March April May June Units 5,000 4,000 6,000 8,000 7,000 9,000 Units sell for $46 each. Thirty percent of sales is for cash; the remainder is on account. Cash collections of sales on account are forecasted to be 40 percent in the month of sale, with the remainder collected in the next month Beginning receivables at January 1 were $87,000 Determine the budgeted cash receipts for: January:S March: $