The Corner Antique Mall budgeted credit sales in the first quarter of 2021 to be as follows:

January		$ 137,600
February		146,200
March		156,400

Credit sales in December 2020 are expected to be $ 172,000. The company expects to collect 70 percent of a months sales in the month of sale and 30 percent in the following month. Estimate cash receipts for each month of the first quarter of 2021.

Collection of credit sales	January		February		March
Collection of December sales	$		$		$
Collection of January sales
Collection of February sales
Collection of March sales
	$		$		$