The following is the sales budget for Segura, Inc., for the first quarter of 2013:

	January	February	March
Sales budget	$139,000	$156,000	$171,000

Credit sales are collected as follows:

60 percent in the month of the sale

30 percent in the month after the sale

10 percent in the second month after the sale

The accounts receivable balance at the end of the previous quarter was $98,000 ($80,400 of which was uncollected December sales). Compute the sales for November.