The Dorian Company has projected the following quarterly sales amounts for the coming year:

Q1	Q2	Q3	Q4
$ 8,370	$ 10,140	$ 9,540	$ 8,040

Accounts receivable at the beginning of the year are $4,140. The company has a 45-day collection period. Calculate cash collections in each of the four quarters by completing the following:

Note: Do not round intermediate calculations and round your answers to the nearest whole number, e.g., 32.

Accounts receivable at the beginning of the year are $4,140. The company has a 60-day collection period. Calculate cash collections in each of the four quarters by completing the following: