The following is the sales budget for Tesoro Azul, Inc., for the first quarter of 2016:

	January	February	March
Sales budget	$132,000	$149,000	$164,000

Credit sales are collected as follows: 55 percent in the month of the sale 25 percent in the month after the sale 20 percent in the second month after the sale The accounts receivable balance at the end of the previous quarter was $121,100 ($87,300 of which was uncollected December sales).

a. Compute the sales for November.

b. Compute the sales for December.

c. Compute the cash collections from sales for each month from January through March.

	Cash Collection
January	$
February	$
March	$