The budget director of Gingers Florist has prepared the following sales budget. The company had $210,000 in accounts receivable on July 1. Gingers Florist normally collects 100 percent of accounts receivable in the month following the month of sale.

Sales	July	August	September
Sales Budget
Cash sales	$60,000	$72,000	$86,400
Sales on account	140,000	168,000	201,600
Total budgeted sales	$200,000	$240,000	$288,000

(a)	Complete the schedule of cash receipts by filling in the missing amounts. (Omit the "$" sign in your response.)

Schedule of Cash Receipts

July

August

September

Current cash sales

$

$

$

Plus collections from accounts receivable

Total budgeted collections

$

$

$

(b)	Determine the amount of accounts receivable the company will report on its third quarter pro forma balance sheet. (Omit the "$" sign in your response.)

The amount of accounts receivable that will be reported on the third quarter pro forma balance sheet is $