The following information pertains to the January operating budget for Casey Corporation.

Budgeted sales for January $100,000 and February $200,000.

Collections for sales are 60% in the month of sale and 40% the next month.

Gross margin is 30% of sales.

Administrative costs are $10,000 each month

Beginning accounts receivable is $20,000.

Beginning inventory is $14,000.

Beginning accounts payable is $60,000. (All from inventory purchases.)

Purchases are paid in full the following month.

Desired ending inventory is 20% of next month's cost of goods sold (COGS)

A) For January, budgeted cash collections are ________.

B) At the end of January, budgeted accounts receivable is ________.

C) For January, budgeted cost of goods sold is ________ .

D) For January, budgeted net income is ________.

E) At the end of January, budgeted ending inventory is ________.